On January 1, 2012 Ima N. Payne, a single, Washington state resident, was seriously injured when she fell through an open manhole. She was awarded compensatory damages by a jury on May 1, 2012 of $500,000 for her injuries, $100,000 for lost wages, and $200,000 for pain and suffering. The lost wages she received related only to the time she was out of work because of her injury. The compensatory damages represent actual losses plus anticipated future expenses. No amount of the award was for emotional distress or punitive damages. All care for her injuries ceased April 30, 2012. She received the award as a lump sum. No amount of the medical expense was deducted on a prior tax return. She has paid thirty percent of the amount received as legal fees and $5,000 in court costs.