In which of the following situations is the value of employer-provided meals included in gross income?

a. An employee that is not required to eat at the company cafeteria but often does. The majority of other employees at this location are required to eat in the cafeteria for business reasons.

b. An employee of a quick-service restaurant that eats a meal at the end of his work shift each day.

c. An employee that eats two to three doughnuts on Doughnut Day (the third Friday of each month) while most employees eat one or none.

d. An employee who occasionally receives a free meal when working overtime

e. None of these meals are included in gross income.