Vincent Is a Tipped Employee Who Earns a Wage of $2.13

Multiple Choice

Vincent is a tipped employee who earns a wage of $2.13 per hour in a tip-credit state and works a standard 40-hour workweek. Last week, he earned $60 in tips. Which of the following is true?

A) Vincent does not have to report his tips for the week because they were less than $75.
B) Vincent must file a request with his employer to have the tip credit applied to his wages for the week.
C) Vincent's employer must pay him the tip credit because his wages and tips for the week were less than the federal minimum wage.
D) Vincent's employer may not report his tips for income tax purposes.