A. During the current year R received a salary of $120,000. She also earned commissions of $9,000 of which $3,000 was received in the current year. The remaining commissions were paid in January of the following year. What is Rs employment income for the current year

B.M is employed in the soft drink industry. In addition to his salary, he enjoyed the following benefits paid for by his employer in the current year: Contribution to company pension plan - $10,000; Premium of $380 paid for group term life insurance coverage of $80,000; Annual public transport bus pass - $400. What amount, with respect to the benefits, is included in Ms employment income for tax purposes

C. F is employed by a public corporation. In year 1, F was granted a stock option to acquire 1,000 shares from the treasury of her employers corporation for $8 a share. At the time of receiving the option the shares were valued at $10 per share. In year 3, F exercised the option and purchased 1,000 shares for $8,000. At the purchase date, the shares were valued at $15 per share. In year 5, F sold 1,000 shares for $20 per share. What amount is included in Fs employment income for tax purposes in year 1?