61. Of the following people, which one would be able to exclude moving expense reimbursement from income? a. a teacher who moves from one state to another to work in an under-served community b. an active duty military member moving due to a permanent change in station c. a reservist moving to be closer to family d. a lab assistant moving from one coast to the other because the different time zone makes him more productive 62. Which of the following is not a qualified benefit for a cafeteria plan? a. group-term life insurance coverage b. accident and health benefits c. adoption assistance d. use of athletic facilities 63. Which of the following statements is true regarding the Dependent Care Assistance Program (DCAP) exclusion? a. An employee can exclude up to $14,000 of benefits received under a DCAP each year. b. The exclusion can only apply to highly compensated employees. c. Employers are not required to report the value of all dependent care assistance provided to an employee under a DCAP. d. The services must be for the care of a qualifying person and must enable the employee to work. 64. When an individual's principal residence is damaged or64