11. During the current year, Dan Davis, a flight attendant, received wages of $60,000. The airline provided transportation on a standby basis, at no charge, from his home in Richmond to the airline's hub in Charlotte. The fair market value of the commuting flights was $6,000. Also that year, Dan received reimbursements, under an accountable plan, of $8,000 for overnight travel, but only spent $7,000. The excess was returned during the year. Dan became disabled in November of the year and received worker's compensation of $3,000. What amount must Dan include in gross income on his Form 1040? $61,000 A B 63,000 66,000 D 60,000 12. E None of the above Margaret earned $28,000 as a waitress in a local Pizza parlor. Chris, her husband, earned $20,000 as a security guard for a local department store. On August 18, Chris was laid off and collected $5,000 in unemployment compensation through the end of the year. The couple received $1,000 interest income from a City of Richmond municipal bond. Also, Margaret babysat the two year old child of a friend who thanked her with a $500 check. How much gross income must Chris and Margaret include in gross income on their Form 1040 for the year. A $54,000 B 53,000 C 53,500 D 54,500 E None of the above