ASAP!!! Pls help me with taxation homework. Thank you in advance!!

1. Arguably, free parking places provided to employees by their employers might be excluded from taxable income on the grounds that such items neither satisfy the economic definition of income nor fall within the definition of the income for tax purposes. a. b. any gain obtained by the employee is secondary or incidental to the employers business purpose that is served by granting such benefit. the value of the benefit obtained by the employee is not determinable. the benefit obtained by the employee is not in the form of cash. c. d. 2. In which of the following situations would the taxpayer not be considered in constructive receipt of income in 2015? Assume that al of the taxpayers use the cash method of accounting. a. Al is a self-employed accountant. On December 27 2015, he received a check for $2,000 for preparing the November financial statements of one of his clients. Due to illness, he was unable to deposit the check until January 5, 2016. b. Ben entered into a contract to sell his rental property on December 3, 2015. On that date, the down payment, a check for $1,000, was placed in an escrow account. Ben received the check when the transaction closed on January 20, 2016. c. Sugar Ray fought Rocky on December 25, 2015, a Christmas fight shown on television all over the world. On December 28, the fight promoters gave Sugar Ray's agent, Don Queen, a check for S5 million representing his prize money for the fight. Dorn delivered the check to Sugar Ray on January 12, 2016. d. On December 20, 2015, Mr. Big received stock worth S10,000 as a bonus from the corporation for which he worked. He did not sell the stock until January 5, 2016. e. All of the taxpayers above are in constructive receipt of the income items