1) The employees of the Gulfnews Newspaper are given a free newspaper each day. The annual subscription fee for a newspaper is AED 1,200.

	A.	The employees are not required to include the value of the newspaper in their gross income because the employer would have otherwise thrown away the newspapers.
	B.	Some other answer.
	C.	An employee is required to include the value of the newspaper in gross income because the newspaper has cost to the employer.
	D.	The employees can exclude the value of the newspaper from their gross income as a no-additional cost fringe benefit.
	E.	The employees can exclude the value of the newspaper from their gross income because the employees were not given an option of receiving cash.

2) A scholarship recipient at NYU University must include in gross income the scholarship proceeds used to pay for:

	A.	Meals and lodging.
	B.	Tuition, books, and supplies, but not meals and lodging.
	C.	None of these.
	D.	Only tuition.
	E.	Books, supplies, meals, and lodging.