6. The form an employer must file for all income and taxes withheld from an employee is called a a. W-2. b. W-4. c. 1099. d. 941 . 7. Which type of depreciation is deductible for tax purposes? a. Physical deterioration b. Functional obsolescence c. Economic obsolescence d. Locational deterioration 8. The general formula for a capitalization rate is a. effective gross income divided by a rate. b. net operating income divided by value. c. net operating income divided by a rate. d. potential gross income divided by value. 9. If the manager is required to live on the premises, the manager a. must pay taxes on the fair market value of the rent. b. must pay into social security based on fair market value. c. does not have to pay taxes on the fair market value of the rent