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Which of the following statements is NOT correct? O a. Income from rental properties can be either business income or property income. O b. When property income is earned, the income attribution rules are applicable. O c. Interest paid on a mortgage on a principal residence can be deductible. O d. Interest paid on funds borrowed to make interest-free loans to employees is not deductible. Which of the following is NOT a tax-free benefit for the employee when it is provided by an employer? a. Premiums for private health care plans. O b. A gift of a digital camera for an employee's wedding. Oc. Employer reimbursement for the cost of tools required to perform work. O d. Employer contributions to a registered pension plan