special receipts

Special Receipts on Total Income report

Did a search with no luck.
Where is the Special Receipts values comming from? It appears the 529 Account Income & qualified Withdrawals are part of the answer.
On the Main.xls > Total Imcome tab, Special Receipts correspond to Income & the expenditure of 529 funds.
I don't understand why 529 payments are Income.
What other items are included in Special Receipts?
Should Special Receipts be included in the Glossary?
Thanks, Steve

Investing Special Receipts

I've recently received a cash inheritance which I entered in special Receipts as non-taxable. It is invested at a low interest rate but the amount is large enough that having it earn zero interest as a special receipt entry has an affect, albeit small, on my SOL and taxes. I don't see a tab that lets you specify a growth rate for special receipts. What should I do so that this special receipt is earning interest and the interest is included for tax calculations?

FICA taxes generated from Special Receipts entered as Ordinary Income

I'm entering Special Receipts from oil & gas royalty payments for 2014-2018. Since these royalty payments are taxable, albeit subject to complex depletion allowances, I've selected Ordinary Income. However, that appears to cause ESPlanner to generate FICA taxes, which I believe is not correct. Is there a better way to model taxable royalty income w/o generating FICA taxes? In this case, there are no other income sources that would generate FICA taxes.

Special Expenditures & Special Receipts

In the Special > Special Expenditures & Special Receipts tabs I've Cleared the Grid. So no values are displayed.
I'm confused as to why in the Main Report.xls I have several years of $ values in the Special Expenditures column of the Total Spending tab. Ditto for the Special Receipts column of the Total Income tab.