Line 1. 급여나 직장에서 받게된 benefit - Sec132(no additional cost benefit, qualified employee discount) - Life insurance 기본적으로 nondetectable/non taxable, * 만일 ER가 EE의 상속자가 받는걸 대신내주면 50K까지는 ER도 공제받을 수 있음 - Incentive stock option Qualified stock optionNon Qualified stock optionGrant date2 yearsNo income to the employeecompensation income(salary) to EE, deductible to ER..