The income would be taxable. You can report it as "other income". Follow these steps:
1. go to the federal income section
2. scroll to the bottom
3. Miscellaneous Income, 1099-A, 1099-C, Start
4. Scroll to the bottom
5. Other reportable income, Start
6. Other taxable income?
7. Select YES
8. Description class action settlement
9. Amount, enter your amount $97
10. Continue
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