$1.1.$ The Social Security Act provides for the imposition of taxes and the disbursement of benefits. Which of the following is a true statement regarding these taxes and disbursements in the current year?

$$Social Security benefits are fully includible in gross income for federal income tax purposes unless they are disability benefits.

$$As between an employer and its employee, the tax rates are the same.

$$Only those who have contributed to Social Security are eligible for benefits.

$$A deduction for federal income tax purposes is allowed the employee for Social Security taxes paid.