Ben, a Singaporean, is an employee of Better Pte Ltd$.$ During the year, he received the following employment benefits.

$($i$)$ Salary & Bonus $$80,000($ii$)$ CPF contribution $($voluntary portion$)$ $$3,000($iii$)$ Medical & Dental allowances $($in cash$)$ $$5,000($iv$)$ Club Individual membership $$ subscription fees$*$ $$8,000($v$)$ Interest subsidized on loan from ABC Bank $$4,000($vi$)$ Non$-$cash long service award $$500($vii$)$ Medical Insurance premium paid $($group medical insurance$)$ $$1,000$

$($viii$)$ CPF minimum sum top up $$2,000$

$*$This was used wholly for entertaining clients.

Which of the above are NOT taxable?

a$.($iv$)$ & $($vii$)$ only $$b$.($v$),($vi$)$ & $($vii$)$ only $$c$.($iv$),($v$),($vi$)$ & $($vii$)$ only

d$.($iii$),($iv$),($v$)$ & $($vii$)$ only