Are the same fringe benefits that are available to employees also available to self-employed individuals?

A.

Most fringe benefits are tax favored for employees and for self-employed individuals. A few items that employees and self-employed individuals may participate in are entertainment, travel, and group term life insurance.

B.

Most fringe benefits are tax favored for employees, but not self-employed individuals. A few items that self-employed individuals may participate in are health insurance premiums, travel, and Keogh plans.

C.

There are many fringe benefits available to employees and self-employed individuals. Both are able to participate in health insurance premium deductions, entertainment and travel deductions, group term life insurance, and public transportation deduction.

D.

There are very few fringe benefits available to employees, and of those few, none are available to self-employed individuals. One that both are able to enjoy is group term life insurance.