Rex is a programmer with Monon Electronics Corporation. His annual salary is $50,000 . As part of his compensation package, he receives a term-life insurance policy equal to his annual salary. All members of the programming staff receive this benefit. Members of the sales staff have a cafeteria plan from which to select various benefits including life and health insurance coverage.
I. Rex has an

excludable amount of income because of the nature of his employment benefit.
II. Rex must include $50,000 in his gross income because that is the value of the insurance benefit.
III. Rex must include the cost of the insurance policy in his gross income.
IV. If the benefit is only available to "key" employees and Rex is a "key" employee, he may exclude the cost of the premiums paid from his gross income.
a. Only statement I is correct.
b. Only statement II is correct.
c. Only statement III is correct.
d. Statements I and IV are correct.
e. Statements II and IV are correct.


a

Business

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