PLEASE answer all questions!

177.) Generally, no gain or loss is recognized on a transfer of property from the taxpayer to (or in trust for the benefit of) his or her former spouse if the transfer is incident to their divorce. This rule applies even if the transfer was in exchange for all of the following except:

A. Cash

B. The release of marital rights

C. The assumption of liabilities

180.)

Participants in a cafeteria plan must be permitted to choose among at least how many taxable benefits (such as cash) and at least one qualified benefit?

A. One

B. Two

C. Three

D. Four

182.) Using a company car for business purposes is not considered a fringe benefit, while personal use is a taxable fringe benefit. Personal use includes all of the following except:

A. Commuting to and from work

B. Running errands

C. Allowing a family member who is not a company employee to use the vehicle

D. Making company deliveries

185.) In tax year 2019, employers can generally exclude a maximum of what amount per month from the employee's wages for combined commuter highway vehicle transportation and transit passes?

A. $265

B. $275

C. $300

D. $345

D. Certain transfers in trust

178.) If a taxpayer receives educational assistance benefits from his or her employer under an educational assistance program, he or she can exclude up to $5,250 of those benefits each year. Tax-free educational assistance benefits include payments for which of the following?

A. Meals

B. Lodging

C. Transportation

D. Textbooks