please help in question 14 and 15

14. David Brown was dismissed from his job after working for the company for five years. On termination, he was paid his regular semi-monthly pay of $2,000.00, $440.00 outstanding vacation pay, $10,000.00 legislated wages in lieu of notice and $5,000.00 retiring allowance. Calculate the amount to be reported in Block 15B of the Record of Employment. (1) $29,440.00 $32,440.00 $36,440.00 $41,440.00 15. Martin requested reimbursement from his employer for $100.00 for safety boots that he purchased to wear at his construction job. He is unable to locate his receipt for the purchase. The reimbursement is considered: taxable because they would not be considered required on a construction site non-taxable because they are required for safety, purchased by Martin and the amount is reasonable fully taxable because the amount is not considered reasonable taxable because he did not provide a receipt for the purchase