State whether True or False and please be sure your answer is right, thank you.

10. 11. A item of small value, a Christmas ham for example, given by an employer to an employee may be excluded from gross income by the recipient employee. An employee may exclude from gross income all of the employer's premium cost of a qualifying group term life insurance policy if the policy face amount does not exceed $100,000. Under the general rule, improvements made by a tenant are not income to the landlord at the time the improvements are made, but are reported as income upon termination of the lease. 12