Indicate whether the following statements are "True" or "False" regarding various sources of income.

a$.$ The taxpayer can avoid including prizes and awards in gross income by refusing to accept the prize or award. Tax Drill $-$ Gross Income from Certain Sources

Indicate whether the following statements are "True" or "False" regarding various sources of income.

a$.$ The taxpayer can avoid including prizes and awards in gross income by refusing to accept the

prize or award.

b$.$ Certain employee achievement awards in the form of tangible personal property that are made in

recognition of length of service or safety achievement are excludable.

c$.$ The fair market value of prizes and awards $($other than scholarships exempted under $117)$ must

be included in gross income.

d$.$ The premiums on the first $$100,000$ of group term life insurance protection are excludable from

the employee's gross income.

e$.$ After experiencing dissatisfaction with the IRS's treatment of unemployment compensation,

Congress amended the Code to make the benefits taxable.

f$.$ If the group term life insurance plan discriminates in favor of certain key employees $($e$.$g$.,$

officers$),$ the key employees are not eligible for the exclusion.