For the current year, which of the following is a taxable fringe benefit?A$.$ Employer pays for subscriptions for professional journals delivered to employees' home addresses.B$.$ Employer provides meals at its own eating facility and the direct operating costs of the facility exceed the annual revenue from the facility.C$.$ Employer pays up to $$5,250$ from a qualified educational assistance program for classes that are not work related.D$.$ Employer reimburses employees for deductible travel expenses.