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An employee has a salary of $ 1 0 0 , 0 0 0 . Which of the following is potentially not fully excluded as

An employee has a salary of $100,000. Which of the following is potentially not fully excluded as an employee fringe benefit? Assume all employees at the company has access to fringe benefits. Choose best answer.
Life Insurance
De Minimis benefits
Health Insurance
All are fully excluded from income.
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