With no explanation, chose the best option from "A", "B", "C" or "D". the issue. However, since a statute is to be construed as a whole in interpreting its various provisions, State v. Brown, 272 Kan. 843, 847, 35 P.3d 910 (2001), the Guidelines do offer assistance in determining whether tuition reimbursements should be included in income. Under the imputed income section of the Guidelines, income may be imputed to a noncustodial parent when “a parent receives significant in kind payments that reduce personal living expenses as a result of employment, such as a company car, free housing, or reimbursed meals.” (Emphasis added.) § II E (2003 Kan. Ct. R. Annot. 101-02). Based upon this language, reimbursements from an employer should only be included as income if they reduce a person s living expenses. Tuition reimbursements do not reduce a pers App. 2003) (<HOLDING>). However, a controversy arises when a loan or

A: holding that for res judicata purposes the cause of action is the same when substantially the same evidence would support a recovery in both actions
B: holding that a tuition waiver is not the same as income for child support purposes
C: holding an unborn child is not a child for purposes of criminal prosecution of mistreatment of a child
D: holding the same
B.