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Nora, a Single Individual Age 60, Receives a Gold Watch

Question 48

Multiple Choice

Nora, a single individual age 60, receives a gold watch worth $700 during her retirement luncheon, based upon her long tenure with the company. The award was made under a non-qualified plan. How much of the award must Nora recognize in her gross income for the current year?


A) $- 0 -
B) $300
C) $400
D) $500
E) $700

Correct Answer:

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