Indicate whether the following statements are "True" or "False" regarding the tax treatment of employee fringe benefits.

a.	The employee does not have to include in gross income the value of child and dependent care services paid for by the employer and incurred to enable the employee to work.
b.	Qualified employer-provided educational assistance (tuition, fees, books, and supplies) at the undergraduate and graduate level is excludible from gross income.
c.	Under a cafeteria plan, the employee is permitted to choose between cash and nontaxable benefits. If the employee chooses the otherwise nontaxable benefits, the cafeteria plan rules require the benefits to be taxable.
d.	Under a flexible spending plan, the employee accepts lower cash compensation in return for the employer agreeing to pay certain costs that the employer can pay without the employee recognizing gross income.