1. True or False. Taxpayer ("T"), a cash basis individual taxpayer, bought a bond for $8,760 on January 1, 2019, with a maturity value of $10,000 on January 1 2022 (meaning there are no scheduled payments other than the $10,000 received at maturity). Assume the yield to maturity is 4.5% on an annual basis. If the bond is a series EE government bond T will not be required to include any gross income in 2019, but if the bond is issued by a corporation, T must include $394.0($8,760 4.5%) in gross income in 2019? (Write "T" for true or "F" for false)