Please answer all question.

True Or False

11, 12. Married taxpayers filing as married separate have no Social Security base amount and must include in gross income 100% of all Social Security payments received in the applicable tax year. Brenda Baker is an employee of a company that offers services to the general public. As an employee, Brenda is entitled to obtain the same services at a discount equal to 20% of the price paid by nonemployee customers. The value of the benefit will be excluded from Brenda's gross income. Under the general rule, a non-degree candidate who receives a scholarship covering tuition and textbook costs at a state university must include the value of the scholarship in gross income for the applicable year. 13. 14. If a bond (semi-annual interest payments) is sold to a new investor between interest payment dates and any accrued interest is added to the selling price, the seller (former holder of the bond) must recognize the accrued interest as income. For all divorce decrees executed after December 31, 2017, alimony and separate maintenance payments received are not included in gross income of the recipient. 15