Please answer 21 and 22

Question 21 (1 point) David earned $100,000 during the year. David elected to defer $4,000 of his earnings into the company's 401(k) plan. Luckily for David, his employer matched this deferral dollar-for-dollar. In this year, what amount of David's earnings was subject to payroll taxes? 1) $100,000. 2) $104,000 3) $4,000 4) $0 Question 22 (1 point) Which of the following is required in order to exclude a benefit from being included in an employee's compensation? 1. Lodging must be required as a condition of employment 2. Meals provided by employers must be used to promote morale or goodwill of the employee or to attract prospective employees. DOLL Question 22 (1 point) Which of the following is required in order to exclude a benefit from being included in an employee's compensation? 1. Lodging must be required as a condition of employment. 2. Meals provided by employers must be used to promote morale or goodwill of the employee or to attract prospective employees 1) Both 1 and 2 2) 1 Only 3) 2 Only 4) Neither 1 nor 2 Question 23 (1 point) Jordan is covered by a $200,000 group-term life insurance policy of which her daughter is the sole beneficiary. Her employer pays the entire premium for the policy, for which the uniform annual premium is $0.75 per $1,000 per month of DOLL