If an employer's plan for providing noncash benefits for employees meets the other government requirements for such plans, which of the following categories of noncash benefits may be provided wthout giving rise to taxable income for the employees? 1. Group ordinary whole life coverage 2. Educational assistance programs 3. Qualified employee discounts 4. Employer-operated eating facilities 1 and 2 2 and 3. 1, 2 and 3 2.3 and 4