Question 8 (1 point) Listen Jack received various items from his job at Coca-Cola during the tax year such as shirts, mugs, and hats. What is the best authority for excluding these items from Jack's gross income? Section 117(a) Section 61(a) Section 132(a)(4) Section 132(a)(3) Question 9 (1 point) Listen The gain on Jack's sale of raw land in Wyoming will not be subject to recapture, based on authority from which of the following sections? Section 1231(a) Section 1250(c) Section 1239 Section 1245(a)(1)