Billy fell off a bar stool and hurt his back. as a result, he was unable to work for three months. he sued the bar owner and collected $100,000 for the physical injury and $50,000 for the loss of income. billy also collected $15,000 from an income replacement insurance policy he purchased. amber was away from work for three months following heart bypass surgery. amber collected $30,000 under an income replacement insurance policy purchased by her employer. are the amounts received by billy and amber treated the same under the tax law? explain.