A corporation determines who is an officer under the laws of the state/country where it is incorporated
all officer compensation gets reported on that line. none of those numbers may be correct. if the S-Corp properly pays the health insurance and certain other fringe benefits such as personal use of company vehicle. these amounts would also be included on line 7, in addition it would be included in box 1 of their w-2s and box 14 of w-2 with a description like S-Corp HIns $$$$$ Auto $YYYYY
the health insurance amount would also reported on line 17AD of k-1.
how did you come up with #3
