5. In which one of the following lists are ALL items relevant when computing net employment income?

A. Employee contributions to a registered pension plan; signing bonus on accepting employment; use of an employer-owned automobile.

B. Monthly automobile allowance; dental plan paid for by the employer; promotional cost incurred in selling the employers products.

C. Subsidized meals in employers facilities; life insurance paid by the employer; legal fees incurred to collect unpaid salary.

D. Tips and gratuities; dental insurance paid by the employer; exercise of options to purchase shares of the publicly traded employer.