True or False

14. Amounts received upon early surrender of a life insurance contract on the life of a chronically ill individual must be included in income of the recipient. 15. A donor making a gift to an individual may claim a miscellaneous itemized deduction for the amount of the gift. 16. The market value of lodging received by an employee may be excluded from income if the lodging is on the employer's premises, is for the convenience of the employee, and must be accepted by the employee as a condition of employment. 17. Parties holding title to property as tenants in common will be taxed on their proportionate share of income produced by the property based on their contribution to ownership of the property. 18. As a general rule, the amount of life insurance proceeds received by a beneficiary is excluded from gross income of the recipient if such amount is paid by reason of death of the insured party, unless the insurance policy was part of a group term life insurance plan maintained by the insured party's employer. 19. An employee may exclude from gross income all of the employer's (PS-58) premium cost of a group term life insurance policy if the policy face amount does not exceed $50,000. 20. A portion of social security benefits received by an individual who is single must be included in gross income if the recipient has adjusted gross income in excess of a base amount of $25,000. 21. Income is not constructively received if the taxpayer's control of its receipt is subject to substantial limitations or restrictions. 22. A small cash stipend, $25 for example, given by an employer to an employee at Christmas must be reported as gross income by the recipient employee