1. Randi, a flight attendant, received wages of $30,000 in 2016. The airline provided transportation on a stand-by basis, at no charge, from her home in Detroit to the airline's hub in Chicago. The fair market value of the commuting flights was $5,000. Also in 2016, Randi received reimbursements, under an accountable plan, of $10,000 for overnight travel, but only spent $6,000. The excess was returned. Randi became disabled in November 2016 and received worker's compensation of $4,000. What amount must Randi include in gross income on her 2016 tax return?

A) $30,000

B) $34,000

C) $35,000

D) $37,000

2. In 2016, Jake and Mary Jacobs, a married couple, have specially modified adjusted gross income $25,000 and $10,000 in social security benefits. If the Jacobs file a joint return, what portion of their social security benefits are included in income for federal income tax purposes?

A) $10,000

B) $5,000

C) $ 2,500

D) $ 1,000

E) $0

3. Based on the following, how much should Ben Brenner include in income in his federal income tax return?

	Jury awarded punitive damages	$10,000
	Kickbacks on sale of goods (not treated as a reduction elsewhere)	5,000
	Money borrowed from a bank	8,000
	Increase in the value of an asset	1,000

A) $10,000

B) $15,000

C) $16,000

D) $23,000

E) $24,000