23- In Addition to his $150,000 per year salary. Joe company gives him $100,000 worth of life insurance. $3000 for daycare benefit, and $10,000 toward adoption expenses. Which of these benefits is included in Box1 of his W-2 for Wages. Tips and other compensation?

A-All three are included life insurance, daycare expenses and adoption expenses.

B-Only life insurance.

C-Only Daycare expenses.

D-only adoption expenses.

E-none of the above.