19. All of the following fringe benefits provided by an employer may be ovided by an employer may be excluded from an employee's gross income excepti (P 4-11) country club dues b. membership fees in professional organizations c. athletic facilities on employer's premises d unused airline seats for airline employees dable, in full, from an employee's gross income? 20. Which of the following is not a working condition fringe benefit excludable, in full, from an empy (P 4-12) Uniforms b. Parking c. Employee professional dues d. Employee professional journals 21. Blaine received 100 shares of stock as a dividend from Alloy Corporation. At the time he received the dividend, the stock was selling for S10 per share. At the end of the year, the stock was selling for $15 per share. How much must Blaine include in his gross income as a result of this transaction? (P4-19) a b. c. d. $1,000, the value of the stock when he received it $1,500, the value of the stock at tax year end S-0-, because his basis in the stock he owned was $2,000 S-0-, because stock dividends are specifically excluded from tax 22. Richard rented a building from Paul for $3,500 per month on 1-1-2020. Richard refurbished the interior, painted the exterior a added a roof at a cost of $50,000 that increased the value of the building by S40,000. Richard continued to pay Paul $3,500 per month. How much must Paul include in gross income this year as a result of Richard's rent and renovations? See page 4-21 a. $ -0- b. $40,000 c. $42,000 d. $50,000 e. $82,000