1. Deidre has five years of service completed as of February 5, 2018, her employment anniversary date. If the defined benefit plan uses the cliff vesting schedule, determine Deidres nonforfeitable percentage.

	a.	100%
	b.	60%
	c.	80%
	d.	0%

2.

Stuart owns 2,000 shares of Blue Corporation stock. During the year, Stuart received 100 shares of Blue Corporation stock as a result of a 5% stock dividend. Stuart did not have the option of receiving cash from Blue. The additional shares he received had a value of $7,200. Stuarts gross income from the receipt of the additional Blue shares is:

	a.	$7,200
	b.	$4,800
	c.	$0
	d.	$12,000