Final answer:
In 2013, up to $245 of qualified transportation fringe benefits can be excluded from income is false.
Step-by-step explanation:
b. False. Up to $245 of qualified transportation fringe benefits can be excluded from income for the year 2013. This is known as qualified transportation fringe benefits exclusions. These benefits include transit passes, transportation in a commuter highway vehicle between home and work, and qualified parking expenses. However, it is important to note that this exclusion amount can vary each year, so it is recommended to refer to the most recent tax regulations for accurate information.