please only answer no explanation needed

179- If the taxpayers employer provides him or her with a product or service and the cost of it is so small that it would be unreasonable for the employer to account for it, the value is not included in the taxpayers income. In most cases, this de minimis fringe benefit includes the value of all of the following except:

A. Cab fares home when working overtime

B. Holiday or birthday gifts, other than cash, with a low fair market value

C. Season tickets to sporting events

D. Company picnics

180- In tax year 2021, employers can generally exclude a maximum of what amount per month from the employee's wages for combined commuter highway vehicle transportation and transit passes?

A. $270

B. $275

C. $300

D. $345

188- A single tax filer with annual gross income of $188,000 and net investment income of $21,055 has a modified adjusted gross income (MAGI) of $209,055. Since this amount exceed the Net Investment Income Tax exceeds the applicable threshold, the individual will pay net investment income tax of what amount?

A. $225.72

B. $344.09

C. $392.43

D. $408.28

209-Catherine claimed the Earned Income Tax Credit (EITC) on her 2020 tax return, which she filed in March 2021. The IRS determined she was not entitled to the EITC and that her error was due to reckless or intentional disregard of the EITC rules. In September 2021, Catherine received a statutory notice of deficiency telling her an adjustment would be made and tax assessed unless she filed a petition with the Tax Court within 90 days. Catherine did not act on this notice within 90 days. Therefore, her EITC was denied in December 2021, and she cannot claim the EITC for which of the following tax years?

A. Only 2021

B. Only 2022

C. 2021 or 2022

D. 2022 or 2023

210- If the taxpayers Earned Income Tax Credit (EITC) for any year after 1996 was denied and it was determined that his or her error was due to fraud, then he or she cannot claim the EITC for the next how many years?

A. 2 years

B. 5 years

C. 7 years

D. 10 years

211- In the event that two or more taxpayers claim the same child in the same calendar year, the child will be the qualifying child for the parents first and then for a taxpayer, other than the parents, with:

A. The highest adjusted gross income (AGI)

B. The highest child support payment

C. The highest alimony payment

D. The highest interest and dividends income