6. Identify which of the following statements is true. A) Fringe benefits limited by the more-than-2%-shareholder rule include stock options, group term life insurance premiums, and medical insurance premiums. B) A shareholder owning 2% or more of an corporation's stock, who is also an employee of the corporation, must include all statutory fringe benefits in gross income on his/her individual return C) Section 318 stock attribution rules are used to define 2% or more shareholders of S corporation's stock D) All of the above are false