McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

تمرين 15

Brady graduated from SUNY New Paltz with his bachelor's degree recently.He works for Makarov Company CPAs.The firm pays his tuition ($10,000 per year) for him so that he can receive his Masters of Science in Taxation which will qualify him to sit for the CPA exam.How much of the $10,000 tuition benefit does Brady need to include in income?