If the taxpayer's employer provides him or her with a product or service and the cost of it is so small that it would be unreasonable for the employer to account for it, the value is not included in the taxpayer's income. In most cases, this de minimis fringe benefit includes the value of all of the following except: 

A. Cab fares home when working overtime 

B. Holiday or birthday gifts, other than cash, with a low fair market value 

C. Season tickets to sporting events 

D. Company picnics