true or false 

•  when an employee pays all the premus for disabilty insurance coverage the payments are not deductible and the benfits are tax fee?
• If an asset has been held for a considerable period of time, any gain on its disposition will be treated as business income?
• Landscaping costs can be deducted in the determination of net business income, even if they involve items that would normally be considered capital assets?
• Payment by employers to private health care plans are not taxable benefits and any benefits received under such plans are tax free?
• Employment income is the salary, wages and other remuneration, including gravities, that are received by an individual during the year?