Which of the following situations would require that a T$4$A be issued?

A former employee's group term life was provided by the employer with a taxable benefit of $$450\mathrm{.}00$

An employes reseived vacation pay of $$1,600\mathrm{.}00$ on termination

An employee received $$35,900,00$ in retroactive pay

An employes received wagus in liew of retice of $$2\mathrm{.}500\mathrm{.}00$