8. A corporate employer offers stock options as part of it compensation package for employees. Under which minimum set of conditions would employees who receive the stock options be entitled to an employee deduction of 50% of the amount that is includable in their income? A The options must be in the money when granted, and the corporation must be a public company. B The options must be out of the money when granted. The options must be in the money when granted, and the corporation must be a CCPC. . D The options must be out of the money when granted, and the employee must hold the shares for a minimum of two years. E none of the above 9. How many of the following employer business expenses are allowable as a deduction? (1) Expenses incurred for the use of a golf course; (2) Advertising expenses for ads placed in a Mexican newspaper targeting non-resident Canadians; (3) property taxes on vacant land; (4) employment insurance contributions; (5) political contributions. A 0 1 C 2 D 3 E 4 B