In the case of a fringe benefit plan that is discriminatory (e.g., the plan favors officers over other employees), _____.

All employees must include all benefits received in gross income. De minimis fringes may be excluded from gross income. The value of a parking space provided (value of $100 per month) must be included in gross income. Those who are being discriminated against can exclude a certain portion of their cash compensation from gross income to achieve parity. None of the above