tax-chapter i4 试题
Prentice Hall's Federal Taxation 2016: Ind., 29e (Pope)
Chapter I4: Gross Income: Exclusions
LO1: Items That Are Not Income
1) Loan proceeds are taxable in the year received in cash.
Answer: FALSE
Explanation: There is a binding obligation to repay a loan. No income is realized.
Page Ref.: I:4-2
Objective: 1
2) Each year a taxpayer must include in gross income the rental value of his or her personal residence. Answer: FALSE
Explanation: No income is realized under income tax concepts of income until the home is sold.
Page Ref.: I:4-3
Objective: 1
3) Upon the sale of property, a portion of the selling price equal to the basis in the property is considered
a return of capital to the seller and is therefore not taxable.
Answer: TRUE
Explanation: Only net gains or losses on property transactions are taken in account, not gross proceeds. Page Ref.: I:4-3
Objective: 1
4) Which of the following items will result in an inclusion in gross income?
A) Receipt of a $10,000 check from the bank. The check is for a student loan.
B) Receiving a $10,000 award from a university for high grades and high SAT scores. The award is used to pay tuition.
C) Preparing a mechanic's tax return in exchange for the mechanic replacing the muffler on your car.
D) None of the above will be included in gross income.
Answer: C
Explanation: This is a taxable exchange of services, and both parties will realize income equal to the value of services received.
Page Ref.: I:4-2 and I:4-3
Objective: 1
LO2: Major Statutory Exclusions
1) Many exclusions exist due to the benevolence of Congress or as a result of the government's attempts to encourage particular social behavior.
Answer: TRUE
Explanation: Most exclusions have been enacted for reasons of social policy or reasons of incentive. Page Ref.: I:4-4
Objective: 2
2) A taxpayer may avoid tax on income by having the payment made to another taxpayer.
Answer: FALSE
Explanation: The assignment of income doctrine prevents shifting of income. The underlying property must be gifted before the income is earned in order to shift taxation of future income.
Page Ref.: I:4-4
Objective: 2
3) Sumedha is the beneficiary of her mother's $500,000 life insurance policy. She receives $54,000 per year over ten years in settlement of her mother's policy. Sumedha will exclude the $54,000 proceeds received each year from the life insurance company.
Answer: FALSE
Explanation: Only $50,000 of each payment is excluded. The $4,000 balance is taxable as interest income.
Page Ref.: I:4-5; Example I:4-7
Objective: 2
4) Except in the case of qualifying accelerated death benenfits, if a life insurance policy is sold or surrendered for a lump sum before the death of the insured, the amount received is taxable to the extent it exceeds the premiums paid.
Answer: TRUE
Explanation: Sale or surrender of a life insurance policy is generally taxable to the extent the proceeds exceed premiums paid.
Page Ref.: I:4-6
Objective: 2
5) Accelerated death benefits received by a terminally ill person may be excluded from taxable income. Answer: TRUE
Explanation: Accelerated life insurance payments made to a terminally ill person, as certified by a physician, are excluded.
Page Ref.: I:4-6
Objective: 2
6) An individual is considered terminally ill for purposes of the exclusion for accelerated death benefits if
a physician certifies that he is reasonably likely to die within 36 months.
Answer: FALSE
Explanation: The time period is 24 months.
Page Ref.: I:4-6
Objective: 2
7) Dividends on life insurance policies are generally excludable income because they are considered a return of premium.
Answer: TRUE
Explanation: Dividends on life insurance policies are only taxable when total dividends have exceeded total premiums paid.
Page Ref.: I:4-6
Objective: 2
8) Sam received a scholarship for room and board. This scholarship is excludable from income. Answer: FALSE
Explanation: Scholarship proceeds are excludable only to the extent used for tuition and fees, books, supplies, and equipment.
Page Ref.: I:4-7
Objective: 2
9) Amounts withdrawn from Qualified Tuition Plans are tax-free if the amounts are used for qualified higher education expenses including tuition, fees, books, and room and board for students attending on at least a half-time basis.
Answer: TRUE
Explanation: Distributions are excluded to the extent they support qualifying educational expenses, including tuition, fees, books and room and board.
Page Ref.: I:4-7 and I:4-8
Objective: 2
10) Any distribution from a Qualified Tuition Plan not used for qualified higher education expenses is both included in income and subject to a 10% penalty.
Answer: FALSE
Explanation: Only the income component of the distribution is subject to tax and penalties.
Page Ref.: I:4-7 and I:4-8
Objective: 2
11) While payments received because a person has been physically injured are excluded from gross income, payments on account of non-physical injury must be included in gross income.
Answer: TRUE
Explanation: Damage payments are excluded if due to physical injury and are not punitive damages. Page Ref.: I:4-8 and I:4-9
Objective: 2
12) Awards for emotional distress attributable to a physical injury are excluded from gross income. Answer: TRUE
Explanation: Damage payments are excluded if due to physical injury and are not punitive damages. Page Ref.: I:4-8 and I:4-9
Objective: 2
13) Punitive damages are taxable unless they are awarded for physical injuries.
Answer: FALSE
Explanation: Punitive damages are always taxable.
Page Ref.: I:4-8 and I:4-9
Objective: 2
14) Amounts collected under accident and health insurance policies purchased by the taxpayer are excludable from income.
Answer: TRUE
Explanation: Amounts collected under accident and health policies purchased by the taxpayer are excluded, but if the premiums are paid by the employer, the amounts collected are taxable.
Page Ref.: I:4-9
Objective: 2
15) Katie, a self-employed CPA, purchased an accident & disability insurance policy. As the result of an auto accident, Katie was unable to work and received $3,000 of disability benefits per month for seven months. The benefits were based on her estimated monthly income and should be reported as gross income.
Answer: FALSE
Explanation: The amounts received are not taxable even though the payments are a substitute for wages lost due to illness. The insurance policy was purchased by the taxpayer.
Page Ref.: I:4-9; Example I:4-15
Objective: 2
16) John, an employee of a manufacturing company, suffered a heart attack and was unable to work for six months. He received $1,500 per month of disability benefits as a result of an employer-provided group policy. The benefits are includible in John's gross income.
Answer: TRUE
Explanation: Employer-funded disability benefits are taxable.
Page Ref.: I:4-9; Example I:4-16
Objective: 2
17) Payments received from a workers' compensation plan are taxable.
Answer: FALSE
Explanation: A statutory exclusion applies.
Page Ref.: I:4-10; Topic Review I:4-1
Objective: 2
18) Premiums paid by an employer for employee disability coverage are excluded from the employee's gross income.
Answer: TRUE
Explanation: A statutory exclusion applies.
Page Ref.: I:4-10; Topic Review I:4-1
Objective: 2
19) The value of health, accident, and disability insurance premiums paid by an employer are generally not included in an employee's gross income.
Answer: TRUE
Explanation: A statutory exclusion applies.
Page Ref.: I:4-10; Topic Review I:4-1
Objective: 2
20) Mattie has group term life insurance coverage of $120,000 provided by her employer on a nondiscriminatory basis. She must include premiums for $120,000 of coverage in gross income, determined by using IRS tables.
Answer: FALSE
Explanation: She will have income imputed for the portion of the coverage in excess of $50,000.
Page Ref.: I:4-11 and I:4-12
Objective: 2
21) "Working condition fringe benefits," such as memberships in professional organizations paid for by the employer, are generally excluded from the employee's gross income.
Answer: TRUE
Explanation: Working condition fringe benefits are one of the Sec. 132 exclusions.
Page Ref.: I:4-13; Topic Review I:4-2
Objective: 2
22) Nondiscrimination requirements do not apply to working condition fringe benefits.
Answer: TRUE
Explanation: Discrimination is allowed for certain Sec. 132 benefits, including working condition and qualified transportation fringes.
Page Ref.: I:4-13; Topic Review I:4-2
Objective: 2
23) The exclusion for employee discounts on services is limited to 30% of the price charged regular customers.
Answer: FALSE
Explanation: The discount on services is limited to 20%.
Page Ref.: I:4-13; Topic Review I:4-2
Objective: 2
24) "No additional cost" benefits are excluded from an employee's gross income if the services are the same type that are sold to customers and in the line of business in which the employee works. Answer: TRUE
Explanation: This is an accurate description of the no additional cost benefit under Sec. 132.
Page Ref.: I:4-13; Topic Review I:4-2
Objective: 2
25) Martina, who has been employed by the Smythe Corporation for ten years, receives a $400 watch as a length of service award in a meaningful presentation. The fair value of the watch is taxable.
Answer: FALSE
Explanation: The watch is a tangible award for length of service and not in excess of $400.
Page Ref.: I:4-14
Objective: 2
26) Jeff, who has been employed by the Peach Corporation for twelve years, receives $400 cash for his years of hard work. The cash award is taxable.
Answer: TRUE
Explanation: Employee awards in the form of cash do not qualify for the employee achievement or qualified plan award exclusions.
Page Ref.: I:4-14
Objective: 2
27) Meals may be excluded from an employee's gross income provided they are furnished on the employer's business premises and are for the convenience of the employer.
Answer: TRUE
Explanation: On premise meals for the convenience of the employer is a statutory exclusion.
Page Ref.: I:4-15
Objective: 2
28) The fair value of lodging cannot be excluded from gross income unless the employee is required to accept the lodging as a condition of employment.
Answer: TRUE
Explanation: The tax requires that employer-provided housing can only be excluded if its acceptance is a condition of employment.
Page Ref.: I:4-15
Objective: 2
29) A nursing home maintains a cafeteria that is used by employees, patients, and visitors. The value of free meals provided to employees while on duty so that they may be available for emergency calls is not taxable.
Answer: TRUE
Explanation: The meals are provided on the premises for the convenience of the employer.
Page Ref.: I:4-15; Example I:4-21
Objective: 2
30) All payments made by an employer to the family of a deceased employee are excluded from the recipient's gross income regardless of the reason for payment.
Answer: FALSE
Explanation: Only life insurance proceeds and gifts can be excluded. Funds paid directly by the employer are normally taxable as compensation unless based the facts and circumstances, the amount can be classified as a gift.
Page Ref.: I:4-16
Objective: 2
31) The amount of cash fringe benefits received under a cafeteria plan is taxable to an employee. Answer: TRUE
Explanation: Under a cafeteria plan, only the statutory nontaxable fringe benefits will be excluded; cash receipts are taxable.
Page Ref.: I:4-17
Objective: 2
32) A business provides $45,000 of group-term life insurance to all workers, including the partners who work in the business. All of the workers can exclude the value of this fringe benefits from their gross income.
Answer: FALSE
Explanation: The exclusion is only available to the workers who are not partners or sole proprietors of a business.
Page Ref.: I:4-18
Objective: 2
33) In the case of foreign-earned income, U.S. citizens may avoid double taxation of income by both the U.S. and the host country by utilizing a foreign tax credit or by electing the foreign earned income exclusion.
Answer: TRUE
Explanation: A choice between an earned income exclusion or a foreign tax credit is allowed a U.S. citizen working in a foreign country who satisfies a physical presence test.
Page Ref.: I:4-19
Objective: 2
34) Kelly was sent by her employer to work on a special assignment in Paris for six months. Kelly will be able to exclude some of her income earned in Paris.
Answer: FALSE
Explanation: Because she is only working outside the U.S. for six months, she will not satisfy the
330-day requirement.
Page Ref.: I:4-19
Objective: 2
35) Which of the following is not excluded from income?
A) public assistance payments.
B) fair market value of prize won on a game show.
C) gifts and inheritances.
D) life insurance proceeds paid by reason of death.
Answer: B
Explanation: All except the prize are specifically excluded from income.
Page Ref.: I:4-4
Objective: 2
36) During the year, Cathy received the following:
?Dividends of $4,000 from Lindsay Corporation. Cathy's father owns the stock and directed the corporation to send the dividends to Cathy.
?A car worth $30,000 for being the 1,000th customer at a car dealership.
?$5,500 cash gift from her uncle.
?$10,000 inheritance from her grandmother.
What amount must Cathy include in gross income?
A) $30,000
B) $34,000
C) $39,500
D) $49,500
Answer: A
Explanation: Only the fair market value of the prize or award, $30,000, is taxable. Dividends are taxed to Cathy's father who is the shareholder. Gifts and inheritances are not taxable.
Page Ref.: I:4-4; Example I:4-3 and I:4-4
Objective: 2
37) Mae Li is beneficiary of a $70,000 insurance policy on her father's life. Upon his death, she elects to receive the proceeds in installments from the insurance company that carries the policy. She will receive $16,000 per year for five years. What are the tax consequences each year?
A) All $16,000 each year is taxable.
B) $10,000 interest is taxable in the first year.
C) There is no taxable income.
D) $2,000 of the $16,000 payment is taxable each year.
Answer: D
Explanation: The proceeds of $70,000 are not taxable. Therefore, $14,000 ($70,000/5 yrs) of the $16,000 is return of capital; the remaining $2,000 is taxable interest.
Page Ref.: I:4-5; Example I:4-6
Objective: 2
38) Rebecca is the beneficiary of a $500,000 insurance policy on her husband's life. She elects to receive $52,000 per year for 10 years rather than receive the entire amount in a lump sum. Of the amount received each year
A) $2,000 is taxable income.
B) $50,000 is taxable income.
C) $52,000 is taxable income.
D) $5,000 per year is tax free as a death benefit.
Answer: A
Explanation: Each year, $50,000 of the payments are tax-free as return of capital (insurance proceeds). $500,000/10 = $50,000; thus, $52,000 $50,000 = $2,000 is taxable.
Page Ref.: I:4-5; Example I:4-6
Objective: 2
39) Britney is beneficiary of a $150,000 insurance policy on her father's life. Upon his death, she may elect to receive the proceeds in five yearly installments of $32,000 or may take the $150,000 lump sum. She elects to take the lump sum payment. What are the tax consequences in year one?
A) All $32,000 each year is taxable.
B) $10,000 interest is taxable in the first year.
C) There is no taxable income.
D) The lump sum payment is taxable.
Answer: C
Explanation: Life insurance proceeds paid by reason of death are not taxable.
Page Ref.: I:4-5; Example I:4-7
Objective: 2
40) Cameron is the owner and beneficiary of a $300,000 policy on the life of his mother. Cameron sells the policy to his brother, Parker, for $100,000. Parker subsequently pays premiums of $55,000. Upon his mother's death, how much of the insurance proceeds must Parker include in income?
A) $0
B) $55,000
C) $145,000
D) $300,000
Answer: C
Explanation: If there has been a transfer for valuable consideration, the life insurance proceeds are taxable but may be reduced by the investment in the policy. Thus, $145,000 {$300,000 less ($100,000 + 55,000)} is taxable.
Page Ref.: I:4-5 and I:4-6; Example I:4-8
Objective: 2
41) Greg is the owner and beneficiary of a $100,000 policy on the life of his mother. Greg gives the policy to his brother, Don. Don subsequently pays premiums of $40,000. Upon his mother's death, how much of the insurance proceeds must Don include in income?
A) $0
B) $40,000
C) $60,000
D) $100,000
Answer: A
Explanation: If a policy is transferred by gift, the resulting life insurance proceeds paid by reason of death are excludable from income.
Page Ref.: I:4-5 and I:4-6; Example I:4-8
Objective: 2
42) Over the years Rianna paid $65,000 in premiums on a life insurance policy with a face value of $100,000. Upon reaching 65, while still in good health, Rianna surrendered the policy and collected $95,000. In the year of collection, Rianna will report
A) no income.
B) $30,000 of taxable income.
C) $5,000 of tax loss.
D) $95,000 of taxable income.
Answer: B
Explanation: Generally, proceeds from the sale or surrender of a life insurance is taxable to the extent the proceeds exceed the premiums paid. $95,000 $65,000 = $35,000. The basis is recovered tax free. Page Ref.: I:4-6
Objective: 2
43) David has been diagnosed with cancer and is expected to live less than 18 months. David is covered by a life insurance policy with a $400,000 face amount. David cashes in the policy early under a special option and receives 80% of the face amount or $320,000. In the year of collection, David will report
A) no income.
B) $80,000.
C) $320,000.
D) $400,000.
Answer: A
Explanation: The amount David receives is excludable from gross income because he is a terminally ill individual.
Page Ref.: I:4-6; Example I:4-9
Objective: 2
44) Julia suffered a severe stroke and has been admitted to a private hospital where she is expected to remain for the rest of her life. She is certified by a licensed health care practitioner as being a "chronically ill individual." Her hospital expenses amount to $280 per day. She will receive $270 per day from a $500,000 life insurance policy as an accelerated death benefit. In 2015, she was in the hospital for 10 days and received $2,700. How much of this amount is taxable?
A) $0
B) $500
C) $100
D) $2,700
Answer: A
Explanation: Because she is a chronically ill individual, Julia may exclude the full amount she receives as it is less than the amount of actual expenses and the daily limitation of $330 established by law.
Page Ref.: I:4-6; Example I:4-10
Objective: 2
45) Brad suffers from congestive heart failure and has been admitted to a nursing home where he is expected to spend the remainder of his life. His doctor has certified him as chronically ill. Brad receives $320 per day from his life insurance policy for 100 days ($32,000) as accelerated death benefits. Brad's nursing home care costs $300 per day ($30,000 for the 100 days of care). Brad will be allowed to exclude
A) $0.
B) $30,000.
C) $32,000.
D) $2,000.
Answer: C
Explanation: The taxpayer can exclude the greater of a maximum daily amount provided by law ($330 in 2015) or the actual cost of care. The daily amount paid from the insurance policy is lower than the legal maximum so the entire $32,000 is excluded.
Page Ref.: I:4-6; Example I:4-10
Objective: 2
46) Bret carries a $200,000 insurance policy on his life and has paid premiums of $10,000 over the years. Dividends on the policy have totaled $8,500. Each year Bret has left the dividends with the insurance company. In the current year, the insurance company credited $800 of interest on the accumulated dividends to Bret's account. In addition, $600 of dividends was added by the insurance company. In the current year, Bret must report income of
A) $0.
B) $600.
C) $800.
D) $1,400.
Answer: C
Explanation: Interest earned on accumulated dividends is taxed. The dividends are generally not taxed. Page Ref.: I:4-6
Objective: 2
47) Hope receives an $18,500 scholarship from State University. The university specifies that $8,500 is for tuition, books, supplies, and equipment, while $10,000 is for room and board. In addition, Hope works part-time at the campus library and earns $5,000. Hope's gross income is
A) $5,000.
B) $15,000.
C) $18,500.
D) $23,500.
Answer: B
Explanation: $10,000 + $5,000 = $15,000. Room & board scholarships are taxable along with wages. Page Ref.: I:4-7; Example I:4-11
Objective: 2
48) Sarah receives a $15,000 scholarship from City University. The university specifies that $8,000 is for tuition, books, supplies, and equipment for classes. The other $7,000 is for room and board. Sarah works ten hours per week as a grader, for which she is paid $7,500 for the year. Of the total amount received, Sarah must include the following amount in gross income
A) $7,000.
B) $7,500.
C) $14,500.
D) $22,500.
Answer: C
Explanation: $7,000 + $7,500 = $14,500. Room & board scholarships are taxable along with wages. Page Ref.: I:4-7; Example I:4-11
Objective: 2
49) Which of the following statements regarding qualified tuition programs is incorrect?
A) Distributions from income earned by a qualified tuition program are tax-free if used for qualified higher education expenses.
B) Distributions of income are taxed to the donor if the proceeds are not used for higher education expenses.
C) A qualified tuition program may be established by parents or grandparents.
D) Contributions to a qualified tuition program are distributed tax-free.
Answer: B
Explanation: Distributions of income from a qualified tuition program are taxed to the beneficiary if not used for higher education expenses.
Page Ref.: I:4-7 and I:4-8
Objective: 2
50) Which of the following statements regarding the qualified tuition plans (QTP) is incorrect?
A) Distributions can be made tax-free to pay for room and board at college.
B) Distributions made from the QTP for college tuition will be tax-free in addition to qualifying for the American Opportunity credit or lifetime learning credit.
C) Katie's parents had established a QTP for Katie, but she has received a "full-ride" scholarship. Katie's parents can name her sister as a replacement beneficiary of the QTP.
D) Distributions of income not used for qualified higher education expenses are taxable and subject to a 10% penalty.
Answer: B
Explanation: The exclusion for the QTP distribution must be reduced by any amounts used to claim the American Opportunity credit or lifetime learning credit.
Page Ref.: I:14-8
Objective: 2
51) Amanda, who lost her modeling job, sued her employer for age discrimination. She was awarded $75,000 in lost wages, $25,000 for emotional distress, and $150,000 punitive damages. The amount taxable is
A) $0.
B) $150,000.
C) $225,000.
D) $250,000.
Answer: D
Explanation: $75,000 + $25,000 + $150,000 = $250,000. Only compensatory damages related to physical injury can be excluded.
Page Ref.: I:4-8 and I:4-9; Example I:4-13
Objective: 2
52) Elisa sued her former employer for discrimination. She was awarded $200,000 for lost wages, $30,000 for medical expenses related to emotional distress resulting from the discrimination, and $300,000 in punitive damages. The amount taxable is
A) $0.
B) $200,000.
C) $500,000.
D) $530,000.
Answer: C
Explanation: $200,000 + $300,000 = $500,000. The medical expenses are not taxable.
Page Ref.: I:4-8 and I:4-9; Example I:4-13
Objective: 2
53) Derrick was in an automobile accident while he was going to work. The doctor advised him to stay home for eight months due to his physical injuries. The resulting lawsuit was settled and Derrick received the following amounts:
How much of the settlement must Derrick include in ordinary income on his tax return?
A) $0
B) $80,000
C) $95,000
D) $175,000
Answer: C
Explanation: Compensatory damages for physical injuries are not taxable, but the punitive damages are taxable.
Page Ref.: I:4-8 and I:4-9; Example I:4-14
Objective: 2
54) Linda was injured in an automobile accident caused by another driver. Her son, Matthew, was in the automobile but not physically injured. The other driver's insurance company was required by a court to pay Linda $75,000 to cover medical bills relating to her injuries, $30,000 to compensate her for emotional distress attributable to the injuries and $40,000 of punitive damages. Matthew was paid $15,000 to compensate him for emotional distress attributable to his witnessing his mother's injuries. What is the amount taxable to Linda?
A) $30,000
B) $40,000
C) $105,000
D) $145,000
Answer: B
Explanation: Only the $40,000 of punitive damages are taxable to Linda as the other amounts are compensatory damages related to her physical injuries. Matthew's damage award of $15,000 is also excludable.
Page Ref.: I:4-8 and I:4-9; Example I:4-14
Objective: 2
55) John is injured and receives $16,000 of income from a disability policy. John's employer paid 75% of the disability policy premiums and John paid the remainder. In addition, John's employer has paid all the $3,000 of premiums on a health policy that paid John's doctor bills of $10,000. How much of the benefits must John include in income?
A) $3,000
B) $10,000
C) $12,000
D) $16,000
Answer: C
Explanation: $16,000 × .75 = $12,000. The payments from the disability are taxable to the extent attributable to employer payment of premiums. Payments from the health insurance are excluded.
Page Ref.: I:4-9; Example I:4-15 and I:4-16
Objective: 2
56) Liza's employer purchased a disability income policy from an insurance company on behalf of all of its employees. The employer paid for two-thirds of the premiums, and the employees paid for the other one-third. Subsequently, Liza received $3,000 per month for 6 months she was unable to work. Liza will be taxed on
A) $0.
B) $6,000.
C) $12,000.
D) $18,000.
Answer: C
Explanation: $3,000 × 6 × 2/3 = $12,000. The payments are taxable to the extent the employer paid the premiums.
Page Ref.: I:4-9; Example I:4-15 and I:4-16
Objective: 2
57) Nelda suffered a serious stroke and was admitted to a nursing home for 140 days. Nursing home charges, including physician fees and other related expenses were $33,000. Under Nelda's long-term care insurance contract, she received reimbursements of $36,000. How much of the $36,000 reimbursement must be included in Nelda's gross income in 2015?
A) $0
B) $1,400
C) $36,000
D) $3,000
Answer: A
Explanation: $330/day × 140 days = $46,200 is the limit on the exclusion. Since her reimbursement was less than the maximum exclusion, the difference is not taxable.
Page Ref.: I:4-9; Example I:4-17
Objective: 2
58) Sharisma suffered a serious stroke and was admitted to a nursing home for 140 days. Nursing home charges, including physician fees and other related expenses were $63,000. Under Sharisma's long-term care insurance contract, she received reimbursements of $56,000. How much of the $56,000 reimbursement must be included in Sharisma's gross income in 2015?
A) $0
B) $9,800
C) $56,000
D) $7,000
Answer: B
Explanation: $330/day × 140 days = $46,200 is the limit on the exclusion. $56,000 - 46,200 = $9,800 is taxable.
Page Ref.: I:4-9; Example I:4-17
Objective: 2
59) Joe Black, a police officer, was injured in the line of duty. He received the following during the current year:
What is the amount that is taxable?
A) $57,000
B) $66,000
C) $71,000
D) $84,000
Answer: B
Explanation: $50,000 + $14,000 + $2,000 = $66,000. The compensatory damages and the workers' compensation benefits are excluded.
Page Ref.: I:4-9 and I:4-10
Objective: 2
60) Richard is a key employee of Winn Corporation. The corporation provides Richard with $120,000 of group-term life insurance coverage. Only company executives receive life insurance coverage. The premium attributable to the coverage is $1,600. The uniform one-month group-term premium is one dollar per $1,000 of coverage. How much must Richard include in income due to the policy?
A) $0
B) $840
C) $1,440
D) $1,600
Answer: D
Explanation: If group term insurance coverage discriminates in favor of key employees, each key employee must include in gross income the greater of the premiums paid on his or her behalf or the amount determined by using the tables with no exclusion for the first $50,000 of coverage. Thus, the amount included is the greater of $1,600 or ($1 × 120,000/1,000 × 12 = $1,440).
Page Ref.: I:4-12
Objective: 2
61) Miranda is not a key employee of AB Corporation. AB provides Miranda with group term life insurance coverage of $140,000. The premiums attributable to the excess coverage are $1,300. The uniform one-month group-term premium is one dollar per $1,000 of coverage. How much must Miranda include in income?
A) $0
B) $1,080
C) $1,300
D) $1,680
Answer: B
Explanation: ($1 × 90,000/1,000 × 12 = $1,080)
Page Ref.: I:4-11 and I:4-12; Example I:4-19
Objective: 2
62) All of the following items are excluded from gross income except
A) working condition benefits.
B) de minimis benefits.
C) no additional cost benefits for employees.
D) disability income from an employer-financed policy.
Answer: D
Explanation: To the extent of employer-paid premiums, benefits paid under a disability policy are taxable.
Page Ref.: I:4-9, I:4-13 and I:4-14; Topic Review I:4-2
Objective: 2
63) Which one of the following fringe benefits allows for discrimination between highly compensated employees and other employees to be present?
A) no-additional cost
B) qualified employee discounts
C) recreation and athletic facilities
D) working condition
Answer: D
Explanation: See Additional Comment in text. Working condition fringes are not subject to the discrimination rules.
Page Ref.: I:4-13 and I:4-14; Topic Review I:4-2
Objective: 2
64) An electronics store sold a home theater system to an employee for $300, even though the retail price was $500. The gross profit percentage is 40%. Such discounts are available to all employees. How much income should be recognized by the employee from these transactions?
A) $0
B) $100
C) $120
D) $200
Answer: A
Explanation: The employee's purchase price is equal to the employer's cost of $300 ($500 - ($500 × 40%)) so the discount does not exceed the gross profit, and the full discount can be excluded.
Page Ref.: I:4-13 and I:4-14; Topic Review I:4-2
Objective: 2
65) Michael is an employee of StayHere Hotels, Inc. in Washington, DC. On his vacation, Michael travels to San Francisco and stays at a StayHere Hotel for six nights free of charge. The regular rate for a hotel room at StayHere in San Francisco is $300 a night. His ability to stay in the hotel without charge is based on the availability of empty rooms. How much income must Michael report due to the use of the San Francisco hotel room?
A) $0
B) $300
C) $360
D) $1,800
Answer: A
Explanation: The hotel rooms are considered a no-additional cost benefit.
Page Ref.: I:4-13 and I:4-14; Topic Review I:4-2
Objective: 2
66) Benefits covered by Section 132 which may be excluded from an employee's gross income do not include
A) employee's use of an employer-owned health club.
B) membership fees in professional organizations.
C) employer-provided vehicle for personal use.
D) hotel employee's use of a vacant hotel room.
Answer: C
Explanation: Personal use of an employer-provided vehicle is taxable.
Page Ref.: I:4-13 and I:4-14; Topic Review I:4-2
Objective: 2
67) All of the following fringe benefits paid for by the employer may be excluded from an employee's gross income except
A) discounts on services of 25 percent.
B) subscriptions to professional publications.
C) recreational facilities on employer's premises.
D) company-paid parking costing $225 per month to non-employees.
Answer: A
Explanation: The maximum discount for services is 20%.
Page Ref.: I:4-13 and I:4-14; Topic Review I:4-2
Objective: 2
68) All of the following are requirements for excluding employee achievement awards except for
A) tangible personal property other than cash.
B) based on safety records or length of service.
C) part of a meaningful presentation.
D) if paid in cash, must be less than $400.
Answer: D
Explanation: A cash award is taxable.
Page Ref.: I:4-14
Objective: 2
69) Healthwise Ambulance requires its employees to be on 24-hour call and consequently gives them $800 per month housing allowance and a $200 per month food allowance. Ron, an employee of Healthwise, receives a salary of $40,000 per year (this does not include the allowances). Ron will be taxed each year on
A) $40,000.
B) $42,400.
C) $49,600.
D) $52,000.
Answer: D
Explanation: Cash payments are taxable. [($800 + $200) × 12] + $40,000 = $52,000
Page Ref.: I:4-15; Example I:4-22
Objective: 2
70) Which of the following item(s) must be included in the income of the respective employees?
A) ABC Hospital Corporation provides free meals in the hospital cafeteria to employees while on duty in order that they be available for emergency calls.
B) The state of California highway patrol organization provides its officers with a daily meal allowance to compensate them for meals eaten at any location while they are on duty.
C) IBX Corporation requires its employees to work overtime three evenings each year when the company takes inventory. The corporation pays to provide catered dinners on its premises on these evenings.
D) A hotel requires its hotel manager to live in a suite without charge in order to be on call outside her normal work hours.
Answer: B
Explanation: The meals provided by ABC Hospital and IBX Corporation are not included in income because they are provided on the employer's premises and for the convenience of the employer. Because the officers regularly receive cash from the state of California instead of meals, the amount must be included in income.
Page Ref.: I:4-15; Example I:4-21, I:4-22, and I:4-23
Objective: 2
71) Lindsay Corporation made the following payments to the family of Luke Marshall, an employee who died during the year.
$5,000 for Luke's final paycheck that he failed to collect
$10,000 for accrued vacation days as required by the employment contract
$25,000 in admiration of Luke's outstanding service to the community
What is the total amount that Luke's family must include in income?
A) $0
B) $5,000
C) $15,000
D) $40,000
Answer: C
Explanation: The employer was legally obligated to pay the $5,000 back wages and the $10,000 for the accrued vacation days. The payment for Luke's community service may be viewed as a gift.
Page Ref.: I:4-16
Objective: 2
72) Fatima's employer funds childcare for all employees' children. She pays nothing for this service. The cost of Fatima's child care is $7,200 a year. How much of the child care benefits are taxable to Fatima?
A) $0
B) $2,200
C) $5,000
D) $7,200
Answer: B
Explanation: The maximum exclusion for child care assistance is $5,000. $7,200 $5,000 = $2,200 of the benefit is taxable.
Page Ref.: I:4-16
Objective: 2
73) Chad and Jaqueline are married and have AGI of $150,000. In 2015 they adopted a child, while taking advantage of their employer's written adoption assistance program. The adoption cost $9,500, all of which was paid by the employer in accordance with the adoption plan. How much of the employer paid adoption costs may be excluded from their income?
A) $0
B) $5,000
C) $5,250
D) $9,500
Answer: D
Explanation: An employee may exclude from gross income up to $13,400 in 2015 for amounts paid from a written adoption assistance plan. The exclusion starts to phase out when AGI exceeds $201,010. Page Ref.: I:4-17
Objective: 2
74) Ahmad's employer pays $10,000 in tuition this year for Ahmad to attend a graduate business program. How much of the employer-provided tuition is taxable to Ahmad?
A) $0
B) $4,750
C) $5,250
D) $10,000
Answer: B
Explanation: The exclusion for employer-provided tuition is limited to $5,250. $4,750 is taxable.
Page Ref.: I:4-17
Objective: 2
75) Carl filed his tax return, properly claiming the head of household filing status. Carl's employer paid
or provided the following to Carl:
How much of this income should Carl report (assume benefits are provided on a nondiscriminatory basis)?
A) $65,000
B) $69,000
C) $69,500
D) $70,100
Answer: A
Explanation: Only the wages are taxable. Qualified dependent care services up to $5,000 are not taxable; premiums paid for group term insurance coverage up to $50,000 are not taxable; medical insurance premiums are not taxable.
Page Ref.: I:4-10, I:4-12, and I:4-16
Objective: 2
76) Rick chose the following fringe benefits under his employer's cafeteria plan. Which of his chosen benefits will be taxable?
A) $150 cash per pay period
B) medical insurance on his family
C) dental insurance
D) group term life insurance coverage of $20,000
Answer: A
Explanation: If an employee chooses cash as a benefit, the cash is taxable.
Page Ref.: I:4-17
Objective: 2
77) Tim earns a salary of $40,000. This year, Tim's employer establishes a cafeteria plan under which Tim signed a salary reduction of $2,500 for which $1,500 is to cover his health insurance premiums and $1,000 is transferred to a flexible spending account to reimburse medical expenses. During the year, he is reimbursed $900 for medical expenses. What is the total taxable to Tim this year?
A) $37,500
B) $37,600
C) $38,400
D) $40,000
Answer: A
Page Ref.: I:4-17 and I:4-18; Example I:4-26
Objective: 2
78) Jan has been assigned to the Rome office of ABC Corporation. She arrives in Rome on November 1, 2013 and does not return to the U.S. until March 5, 2016. During her stay in Rome, Jan earned $112,000 in 2015. Jan may exclude
A) $0.
B) $11,200.
C) $100,800.
D) $112,000.
Answer: C
Explanation: The allowable exclusion is the lower of $100,800 or the taxpayer's earned income ($112,000).
Page Ref.: I:4-19
Objective: 2
79) Jeremy, an American citizen, earned $200,000 during 2015 while employed in Switzerland. Jeremy is entitled to the maximum foreign-earned income exclusion. Jeremy also incurred $40,000 of deductible expenses attributable to the foreign-earned income. Jeremy may deduct how much in expenses?
A) $0
B) $20,160
C) $19,840
D) $40,000
Answer: C
Explanation: ($100,800/$200,000) × $40,000 = $20,160 is attributable to non-taxable income and may not be deducted. Therefore, Jeremy may deduct $40,000 - $20,160 = $19,840.
Page Ref.: I:4-19 and I:4-20; Example I:4-28
Objective: 2
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i 浙江省2018年7月高等教育自学考试 俄语试题 课程代码：00839 请将答案填在答题纸相应位置上 一、单项选择题（在每小题的三个备选答案中，选出一个正确的，将其号玛写在 答题班题后的括号内，每小题L5分，扶45分） I ? _____ 3TO McypHaji ? A.Heft E,Hte B 月阴 2.3TO nnomajib A. UlfipOKHK b uinpoKaj] B* mHpoKoe 3+ y Bac cero^Hfl? A” KaKaa E H KaKke B. KaKae 4. *- 3TO ? —3TO KHMra. A. K TO E. M TO B. H (,e 5ToBOpHTe ! H nnoxo cubiuiy. A h rpoMMe B. rpoMKe B. rpaMKee 6,CTyzKHTtj nomjiH __________ MKUHIO ” A, B 7.B ropo^c MHOro E, Ha * B. K A. 3as
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A、水 B、泡沫 C、干式灭火器、二氧化碳灭火器或1211灭火器 D、干砂 11、发生火灾时（） A、不能随便开启门窗 B、只能开门 C、只能开窗 12、当遇到火灾时，要迅速向（）逃生。 A、着火相反的方向 B、人员多的方向 C、安全出口的方向 13、消防栓前面通道标示是（） A、消防通道 B、逃生通道 C、安全通道 14、手提式8KG（公斤）干粉灭火器有效喷射距离（） A、4m B、5m C、6m 15、公安消防队参加火灾以外的其他灾害或者事故的抢险救援工作，在有关地方人民政府的统一指挥下实施。（） A、正确 B、错误 16、公安消防机构（）指挥调动专职消防队参加火灾扑救工作。 A、无权 B、有权 C、不得 17、公安消防队扑救火灾（）。 A、只收灭火器材药剂耗损费 B、收取人工费用 C、不收取任何费用 18、违反消防法的规定，生产、储存、运输、销售或者使用、销毁易燃易爆危险物品的，责令停止违法行为，可以处警告、罚款或者（）。 A、十五日以下拘留 B、治安处罚 C、行政处分 19、根据刑法规定，失火罪处以（）年有期徒刑。 A、1-2年 B、2-3年 C、3-6年 D、3-7年 20、对违反消防法规定行为的处罚，由（）裁决。 A、公安机关 B、司法机关 C、公安消防机构
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消防安全知识测试题姓名班组得分 一、单项选择（以下各题所给出的4个选项中，只有1项最符合题目要求，请将正确选项的代码填入括弧内。共20题，每题1分，合计20分） 1、我国消防的工作方针是（）。 A、安全第一、预防为主 B、预防为主、防消结合 C、安全第一，防消结合 D、预防为主、综合管理 2、火灾根据物质的燃烧特性分类，其中B类火灾是指（） A、液体火灾和可熔化的固体物质火灾 B、固体物质火灾 C、气体火灾 D、带电物体和精密仪器等物质的火灾 3、灭火过程中发现有人员触电，不可直接用（） A、木棒 B、竹杆 C、手 D、木棍 4、抗溶性泡沫灭火剂不能扑救下面什么物质？（） A、醇 B、醚 C、酰氯 D、酮 5、消防员呼救器的使用环境温度为（） A、-15—60度 B、-15—65度 C、-20—60度 D、-20—65度 6、空气呼吸器使用前气瓶的储存压力应为（） A、25—28MPa B、28—30MPa C、26—30MPa D、25—26MPa 7、下列哪种灭火方法不适用一甲胺？（） A、水 B、泡沫 C、二氧化碳 D、干粉 8、直流水可以扑救贮存下列哪种物质的火灾？（） A、硫酸 B、磷酸 C、盐酸 D、硝酸
9、下列（）灭火剂是扑救大型精密仪器火灾的最佳选择。 A、卤代烃 B、泡沫 C、二氧化碳 D、干粉 10、燃烧是一种放热发光的（）反应。 A、生物 B、物理 C、化学 D、自然 11、下列物体不能用消防腰斧破拆的是（） A、门窗 B、木楼板 C、栅条 D、带电设备 12、判断空气呼吸器是否处于正常工作状态的方法，当关闭气瓶阀时，在5分钟的时间内，压力下降（） A、不大于2兆帕 B、不大于兆帕 C、不小于2兆帕 D、不小于兆帕 13、空气中二氧化碳含量达到（）时，人会呼吸困难。 A、% B、% C、% D、% 14、N-甲基吗啉的灭火方式中不包括（） A、水 B、砂土 C、二氧化碳 D、干粉 15、金属锂只能使用下列哪种灭火方式？（） A、泡沫 B、干砂 C、二氧化碳 D、干粉 18、目前有（）家企业使用到氯气？ A、5 B、6 C、7 D、8 19、下列哪些物质不属于可燃粉尘？（） A、水泥粉 B、木粉 C、煤粉 D、面粉 20、下列什么水枪适合扑救气体火灾？（） A、直流水枪 B、喷雾水枪 C、脉冲水枪 D、带架水枪 二、多项选择（以下各题的4个选项中，有1项或1项以上的符合题目要求，