Which of the following fringe benefits is taxable to the employee receiving the benefit?

a. Reduced tuition given to a university employee’s married child who no longer qualifies as the employee’s dependent

b. An employee’s free-of-charge use of the company’s weight room located on the first floor of the employer’s office building

c. Free use of an unused hotel room given to an employee who works at the hotel

d. A 15% discount on computers given to the employee of a computer store