14. MC.09-074 Ursula, an employee of Ficus Corporation, is 35 years old and plans to retire in 20 years. The corporation has a qualified retirement plan and contributes $2,000 during 2021 for Ursula. In 2021, how should Ursula treat the $2,000 contribution made on her behalf by the corporation? a. Ursula is not required to include either the $2,000 contribution or the earnings thereon in her 2021 gross incon b. Only the earnings on the $2,000 contribution must be included in Ursula's 2021 gross income. c. Ursula must include only $100 (1/20 of the $2,000 contribution) in her gross income for 2021 , but the same ar included in gross income for the following 19 years. d. The $2,000 and any earnings thereon must be included in Ursula's 2021 gross income. e. None of these choices are correct. 15. MC.09-077 Which of the following statements is true of a distribution rollover (not a trustee-to-trustee transfer) from a retirement plan? a. In one year, there is no limit to the number of times a taxpayer can request a distribution rollover from one IRt b. Assuming there are no unusual events, the taxpayer has a maximum of 60 days in which to transfer funds to a current taxes and penalties. c. No withholding is required. d. The taxpayer must instruct the trustee of the retirement plan to transfer assets to the trustee of another plan. e. All of these choices are true