All of the following benefits are included in the shareholder's compensation, EXCEPT:

A. Adeline's Cookies, an S corporation, paid for $50,000 of group-term life insurance for Adeline, a 5% owner.

B. Haider is a 2% shareholder-employee of Neat Ideas, an S corporation that contributes to his health insurance.

C. Free, an S corporation, contributed $5,000 to the profit-sharing plan of 3% shareholder-employee, Naima.

D. Walter is a 2% shareholder-employee of Blue Berry, an S corporation, that provides lunches on long