2- Which of the following noncash fringe benefits are considered taxable and subject to withholding?

a.qualified transportation fringe.

b.membership in a country club.

c.reduced tuition for education.

d.de minimis fringe benefits.

3- Which of the following items are not included in Social Security wages that are reported in Box 3 of Form W-2.

a.group term life insurance premiums in excess of $50,000 of coverage.

b.gross wages paid in excess of the taxable wage base for OASDI for the year.

c.employer contributions to a deferred comp plan if it is included in Box 12 (codes D, E, F or G), even if not included in Box 1.

d.employee business expenses that are included in the "Wages, tips and other compensation" box.