1.Omar is employed by Sansun Corp. and he is required to use his own car for employment purposes. Which of the following items maynotbe claimed by Omar as an employment expenses deduction?

Oil change (employment related portion).

Gas (employment related portion).

Stand-by charge (employment related portion).

Auto insurance (employment related portion).

2.Omar is employed by Sansun Corp. and he is required to use his own car for employment purposes. Which of the following items maynotbe claimed by Omar as an employment expenses deduction?

Oil change (employment related portion).

Gas (employment related portion).

Stand-by charge (employment related portion).

Auto insurance (employment related portion).

3.Which of the following would give rise to a taxable benefit to the employee?

A contractor gives one employee a discount on a new home.

An employee is required to move and the employer provides a $5,000 housing loss reimbursement to the employee.

4.With respect to determining net employment income, which of the following statements is correct?

Reasonable motor vehicle allowances are not included in income.

All allowances must be included in calculating net employment income.

One-half of reimbursed meals are taxable.

Allowances for personal or living expenses are not included in income.

5.Which of the following employee reimbursements would always result in an increase in taxable income?

Employment related tuition reimbursement of $20,000

Housing loss reimbursement of $20,000

Moving costs reimbursement of $20,000

Work related travel expense reimbursement of $20,000