Question 1, I have been told it's d, but can it be c?

Question 2, I have been told it's e, but can it be b?

1) Lessor is the taxpayer who leases property to lessee for three years from Jan. 1, 2012 through Dec. 31, 2014. Lessee made $100.000 (cost and fair value) of leasehold, real property improvements to Lessor's property on Jan 1, 2013. Leasehold improvements are not made in lieu of rent. Under current law, lessor recognizes the $100,000 as income when:

a. the lessee made the improvements on Jan. 1, 2013.

b. the lease expires on Dec. 31, 2014.

c. none of the other choices are correct.

d. the lessor sells the property at a future date.

2) In determining whether someone can be claimed as a dependent as either a qualifying child or qualifying relative, which one of the following, if any, is correct?

a. The portion of a scholarship attributable to expenses other than books and tuition is included in the gross income test of a qualifying relative, but is excluded from the support test of a qualifying relative.

b. The portion of a scholarship attributable to expenses other than books and tuition is included in the support test of a qualifying relative, but is excluded from the gross income test of a qualifying relative.

c. The portion of a scholarship attributable to expenses other than books and tuition is included in the gross income test of a qualifying child, but is excluded from the support test of a qualifying child.

d. The portion of a scholarship attributable to expenses other than books and tuition is excluded from the gross income test of a qualifying relative, and is excluded from the support test of a qualifying relative.

e. None of the other choices are correct.