This is a FEDERAL TAX question.

1. Strobel, who retired on August 31, 2015 receives a monthly pension benefit of $2,000 payable for 15 years. The first pension check was received September 20, 2015. During his years of employment, Strobel contributed $75,600 to the cost of his company's pension plan. How much of the pension amounts received during 2015 may Strobel exclude from gross income?

a. $0

b. $1,680

c. $6,320

d. $ 8,000

2. Thomas Trueheart has been an accountant for Shafer Company for four years. During 2015, he received the following benefits:

Salary..............................................................$66,000

Group medical insurance premiums..........................350

Group-term life insurance ($50,000)..........................240

Office safety award (cash).......................................160

Outstanding work performance award (cash)..............500

Christmas merchandise (value)..................................25

What amount is includible in Thomas's gross income for 2015?

a. $66,025

b. $66,660

c. $66,685

d. $67,250

e. $67,275

3. Half, who is single, was unemployed for several months during 2015 and received $3,000 in state unemployment benefits. His 2015 AGI was $19,000 (excluding the $3,000 in state unemployment benefits). What amount should Half report as AGI on his 2015 return?

a. $19,000

b. $20,500

c. $21,500

d. $22,000