Evaluate the following statements: I. De minimis fringe benefits are those that are so immaterial that accounting for them is impractical. II. De minimis fringe benefits are subject to strict antidiscrimination requirements. (Points : 2) A. I and II are true. B. I is true, but II is false. C. I and II are false. D. I is false, but II is true. E. None of the above