CPA-05267

Porter was unemployed for part of the year.  Porter received $35,000 of wages, $4,000 from a state unemployment compensation plan, and $2,000 from his former employer's company-paid supplemental unemployment benefit plan.  What is the amount of Porter's gross income?

Answer: $41,000

According to the Becker's update website, $2,400 of unemployment compensation can be excluded from gross income received during the year for 2009.  If that's the case, would the correct answer be 41,000 - 2,400?  Should I be worried about the Becker's questions being out of date already?