Each of the following items is accurately defined under FICA as taxable wages except:

a.

value of meals furnished employees for the employer's convenience.

b.

value of meals furnished employees for the employees' convenience.

c.

commissions.

d.

dismissal pay.

e- $500 award for productivity improvement suggestion.

22. Ashe, an employer, has made timely deposits of FICA taxes and withheld income taxes during the third quarter. The last day of October is Sunday. The latest date on which Ashe may file Form 941 is:

a.	October 10.
b.	October 31.
c.	November 1.
d.	November 10.
e.	November 15.

____ 23. All of the following are properly defined as wages subject to the withholding of federal income taxes except:

a.	year-end bonus.
b.	kitchen appliances given by manufacturer in lieu of cash wages.
c.	dismissal payment.
d.	vacation pay.
e.	payments made under worker's compensation law.