8. Of the following choices, which one is a true statement? A. The actual benefits received by an employee from his or her health insurance policy whose premiums were paid for by his or her employer are not taxable. B. All fringe benefits received by an employee are taxable income. C. An employee would be taxed for the cost of the premiums paid by his or her employer to cover the employee for health insurance. D. The portion of educational scholarships that covers the cost of Room and Board are not taxable. 9. In order to take advantage of the Qualifying Children Tex Credit, the following requirements must have to be met: an identification number, citizenship, not file a joint return and not claim a exemption on their own returns. In addition, which of the following is correct with respect to the requirements for claiming the Qualifying Children Tax Credir? A. A relationship test must be met. B. An age test must be met. C. An abode test must be met. D. A support test must be met. E All of the above tests must be met