5. Which of the following fringe benefits is not subject to the discrimination rule? a. Working condition fringe benefits. b. On-premises athletic facilities. c. Qualified employee discounts. d. Group-term life insurance. e. All of the above are subject to the discrimination rule. For dependent care provided by an employer, the maximum dollar amount that a qualifying employee can exclude is: a. $2,500. b. $5,000. c. $7,500. d. $10,000. e. None of the above.