20. (10 pts) Classify the following as either an Exclusion (i.. tax free) or a Deferral (i.e. non-taxable) (please either E or D) a. Employer provided health insurance b. Initial Rollover of Gain into a Qualified Opportunity Zone C. Rental income for renting house for less than 15 days d. Like-kind exchange of real property e. Receipt of an inheritance f. Employer match on retirement contribution g. Sale of principal residence where gain qualifies for Sec. 121 h. Reinvestment of involuntary conversion proceeds within allowed time period i. Collection of municipal bond interest j. meals on work premises provided by employer for working late