17) Employer-paid premiums on life insurance are not taxable to the employees, unless the coverage is in excess of A) $5,000 B) $5,250 C) $51,000 D) $50,000 18) An individual must complete Schedule B if the following situation occurs: A) Received interest income of $600. B Received interest income of $1,500. C) Received interest income of $1,300. D) Received interest income of $1,750. 19) An individual with an original issue discount (OID) instrument must report annually a portion of the OID as: A) Interest income. B) Qualified dividend income. C) Capital gains. D) Miscellaneous income. 20) For a qualified service member, deductible expenses for moving do not include A) The cost of transporting household goods. B) Hotel costs while moving to the new location. C) Meals incurred during the move. D) Storage of household goods for a limited time upon arrival at the new location. 21) Subject to meeting the qualifying rules for a military move, a service member can deduct the reasonable unreimbursed expenses of moving themselves and members of their houschold, including A) Moving household goods and personal effects B) Travel, including auto, bus, train, or air transportation C) The cost of storing and insuring your household goods and personal effects for a limited period of time. D) All of the above. 22) First lieutenant Regina Smith had the following unreimbursed moving expenses during 2018 S 1,500 S 600 S 175 Cost of packing and transporting her household goods Lodging for travel between her old duty station and her new one Meals incurred during the trip