1A. In 2015, Aidan was given options to buy 931 shares of Monopolys stock at a price of $32.81 per share. At the time the options were issued, the shares were trading at $32.81 per share. On June 1, 2020, Aidan exercised some of his options and purchased 455 shares. At the time of exercise, the shares were trading at $36.41 per share. He is still holding the shares on December 31, 2020.

1B.During 2020, Aidan was provided with an automobile that was purchased in 2018 by his employer, Monopoly Inc. The cost of the car was $32,870, including all taxes. Monopoly paid $3,541 for the operating costs of the car during 2020. Aidan used the car for 10 months during the year and during the months of non-use, it was returned to Monopoly's premises. During 2020, he drove the car a total of 19,697 kilometers of which 8,095 kilometers were for employment-related travel and the remainder was for personal use. Aidan reimbursed Monopoly $63 per month of use of the automobile.