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During 2012, Anne Apple Received Tangible Personal Property as a Safety

Question 39

Multiple Choice

During 2012, Anne Apple received tangible personal property as a safety achievement award from her employer. The award was not a qualified plan award. The property cost the employer $500 and had a fair market value of $600. How much must Anne include in her 2012 gross income?


A) $0
B) $200
C) $500
D) $600

Correct Answer:

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