Are the following true or false about Ferderal Income Tax based on $2023$ Tax Law.

$-$ Under the general rule, improvements made by a tenant are not included in gross income of the landlord at the time the improvements are made, but are included in gross income of the landlord upon termination of the lease.

$-$ Social security benefits paid to a child are taxable to the child's parent if the child qualifies as a dependent of the parent.

$-$ Bond interest income paid to a child who redeemed an interest coupon that had been detached from the bond prior to its maturity and given to the child by the child's parent who is the owner of the bond is not taxable income to the child.

$-$ Property settlements between divorcing spouses are taxable to the party receiving the property.

$-$ As a general rule, the value of dividends in the form of additional shares of stock in the corporation making the distribution will be included in gross income of the shareholder$-$recipient.

$-$ Amounts received under workers' compensation insurance acts as compensation for personal injury or sickness must be included in the recipient's gross income.

$-$ A turkey valued at $$25$ given by an employer to an employee at Christmas must be reported as gross income by the recipient employee.