Please answer if true or False

15. Under the general rule, improvements made by a tenant are not included in gross income of the landlord at the time the improvements are made, but are included in gross income of the landlord upon termination of the lease. 16. For federal income tax purposes, the value of a stock dividend classified as a distribution in lieu of money will be included in gross income of the recipient. 17. The receipt of a noncash "gift" worth $8 from a bank, a tote bag for example, to induce a customer to make a cash deposit of $4,000 may be excluded from the recipient's gross income. 15. Under the general rule, improvements made by a tenant are not included in gross income of the landlord at the time the improvements are made, but are included in gross income of the landlord upon termination of the lease. 16. For federal income tax purposes, the value of a stock dividend classified as a distribution in lieu of money will be included in gross income of the recipient. 17. The receipt of a noncash "gift" worth $8 from a bank, a tote bag for example, to induce a customer to make a cash deposit of $4,000 may be excluded from the recipient's gross income