Edwin repairs television cable equipment for ABC Cable Company. He is unable to take a set lunch hour and must eat when and where he can. He usually purchases something and eats in his service truck. ABC reimburses Edwin for the cost of his meals because his flexible working hours are for the convenience of his employer. Edwin:

a. Can exclude the reimbursement from his gross income since the meals are provided for the convenience of the employer.

b. Can exclude the reimbursement from his gross income since it is required as a condition of employment.

c. May exclude from his gross income the difference between what he paid for the meals and what it would have cost him to eat at home.

d. Must include the reimbursement in his gross income.

e. Both b. and c.