a$.$ Tax$-$free fringe benefits may include discounts at a hotel owned by an airline to a flight attendant working for the airline.

b$.$ Tak$-$free fringe benefits may include a flexlble bicycle spending account up to $$2,000.$

c$.$ Tax$-$free fringe benefits may include group term life insurance of $$100,000.$

d$.$ Tax$-$free fringe benefits may include discounts on public transportation and parking at work.