In which one of the following lists are ALL items relevant when computing net employment income?

Tips and gratuities received while carrying out employment duties; a laptop worth $$1,200$ given as an award for $10$ years of service; use of an employer$-$owned automobile.

Subsidized meals in employer$$s facilities; life insurance paid by the employer; legal fees incurred to collect unpaid salary.

$10\%$ discount on merchandise available to all employees and not below employer cost; dental insurance paid by the employer; scramble parking provided by employer

Reimbursement for employment travel expenses; dental plan paid for by the employer; promotional cost incurred in selling the employer$$s products