Gross income means all of the following:

1.    Salary and wages
2.    Interest and investment income
3.    Social security disability income
4.    Old age insurance benefits
5.    Net proceeds from workers compensation or other personal injury awards intended to replace income.
6.    Unemployment insurance
7.    Voluntary deferred compensation
8.    Profit sharing
9.    Employee contributions to any pension or retirement account
10.    Military allowances and veterans benefits
11.    Undistributed income of a corporation
12.    A reasonable allowance for economic depreciation – which means the amount of depreciation on assets computed using the straight line method and useful lives as determined under federal income tax laws and regulations