Rosen Group Has a Company Health-Care Plan for All Employees $\begin{array} { l l } \text { Regular } \\\text { Corporation } & \text { Partnership } \\\end{array}$

Short Answer

Rosen Group has a company health-care plan for all employees. Will, an employee, owns 10% of Rosen. The cost to Rosen for Will's health plan is $2,500. What amount must Will report as income if Rosen is a
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$\begin{array} { l l } \text { Regular } \\\text { Corporation } & \text { Partnership } \\\end{array}$
A) $\begin{array} { l l } \$ 2,500 &&&& \$ 2,500 \\\end{array}$
B) $\begin{array} { l l } \$ - 0 - &&&& \$ - 0 - \\\end{array}$
C) $\begin{array} { l l } \$ - 0 - &&&& \$ 2,500 \\\end{array}$
D) $\begin{array} { l l } \$ 2,500 &&&& \$ - 0 -\end{array}$