TRUE OR FALSE

$2.$ All allowances received by an employee are taxable with no exceptions.

$3.$Deferred salary arrangements may benefit employees if future tax rates are expected to be lower.

$4.$The ownership of tools used to perform tasks is a test to determine whether a worker is an employee or an independent contractor.

$5.$An employer can defer deducting employee compensation if it is paid within $180$ days after the fiscal year ends.

$6.$ All benefits received from an employer are taxable when they are received.

$7.$ Independent contractors are considered employed when they agree to provide services under full employer control.

$8.$ A worker who is an integral part of a business is likely considered an employee.

$9.$ Salary deferral arrangements are illegal under all circumstances.

$10.$ Employment income is generally calculated on an accrual basis rather than a cash basis.