1. Which of the following items would not be included as a deduction used to compute an employees net pay?

A.	State unemployment benefits
B.	Social Security tax withholdings
C.	State income-tax withholdings
D.	Medicare Tax withholdings

2. If a company wanted to minimize its depreciation expenses (and overstate income), which of the following would the company likely do regarding the calculation of the straight-line depreciation expense? (Hint: think about how you calculate straight-line depreciation expense).

A.	Overstate the assets historical cost, understate the useful lives, and understate the residual value.
B.	Understate the assets historical cost, overstate the useful lives, and overstate the residual value.
C.	Overstate useful lives and overstate residual value.
D.	Understate useful lives and understate residual value.