Employees of the Valley Country Club are allowed to use the golf course without.charge before and after working

hours on Mondays when the number of players on the course is at its lowest. Tom, an employee of the country club,

played $40$ rounds of golf during the year at no charge when the nonemployee charge was $$20$ per round.

Tom must include $$800$ in gross income.

Tom is not required to include anything in gross income because it is a de minimis fringe benefit.

Tom is not required to include the $$800$ in gross income because the use of the course was a gift.

Tom is not required to include anything in gross income because this is a no$-$additional$-$cost service fringe

benefit.