单选题

Which of the following are treated as taxable income for the purposes of individual income tax?

(1) Cash of RMB100,000 from grandfather’s estate

(2) Insurance compensation of RMB25,000 from a traffic accident

(3) Moon-cake coupon worth RMB100 received from an employer

(4) Company car, valued at RMB50,000, and transferred to an employee free of charge

【正确答案】 B
【答案解析】