Indicate which of the following benefits provided to the employees must be included in taxable income?

a. SKY Airlines allows employees to fly for free if seats have not been sold within 15 minutes of the flight’s departure time.

b. FUN Hotels allows its hotel managers to live at no charge in a hotel room directly connected to the registration area. If the managers choose to not live at the hotel, they do not receive any additional cash compensation instead.

c. SUN has a gift shop and employees of SUN can purchase merchandise at a 30% discount. SUN’s gross profit percentage on the merchandise is 35%.

d. CPA Services allows employees free access to coffee and/or soda during the workday.

e. TKE Company provides dependent care assistance up to $5,000.

f. NOW Inc. offers reimbursement for mass transit passes up to $280 per month.

g. Frank’s Hair Salon gives its employees a Christmas ham worth $25.

h. DOO Inc. awarded Swarovski crystal worth $1,000 to Stan as a safety award as part of a qualified award plan.