Personal income in the United States rose by $360.9 billion, or 3.7%, in December 2004, to a seasonally adjusted annual rate of $10.179 trillion, thanks in major measure to a special dividend payment by Microsoft Corp. Not including the dividend, personal income in December increased by $62.7 billion or six-tenths of a percentage point, the U.S. Commerce Department reported on Jan. 31. Personal income increased $41.4 billion or four-tenths of a percentage point in November. Meanwhile, personal consumption expenditures rose eight-tenths of a percentage point in December, right in line with expectations, to a seasonally adjusted annual rate of nearly $8.483 trillion.