Indicate whether the following statements are "True" or "False" regarding the exclusion treatment of employee fringe benefits under 132. a. Under the no-additional-cost service type of fringe benefit, the employer does not incur substantial additional cost, including forgone revenue, in providing the services to the employee. b. In the case of services, the qualified employee discount exclusion is limited to 5 percent of the customer price. c. For working condition fringes, generally, an employee is not required to include in gross income the cost of property or services provided by the employer if the employee could deduct the cost of those items if he or she had actually paid for them. d. De minimis fringe benefits are so small that accounting for them is impractical. Therefore, they are excluded from the employee's gross income. e. Qualified transportation fringes must be provided directly by the employer and may not be in the form of cash reimbursements. f. Qualified retirement planning services include any retirement planning advice or information that an employer who maintains a qualified retirement plan provides to an employee or the employee's spouse