Charlie Carlson is a full-time student at Wenonah College

and works part time in the school's maintenance

department. Must the college pay a FUTA tax on

Carlson's earnings?

Which of the following types of payments are taxable

under FUTA?

a. Commissions as compensation for covered employment.

b. Christmas gifts of nominal value.

c. Courtesy discounts to employees.

d. Reimbursement of ordinary and necessary business

expenses.

e. Dismissal payments.