Indicate which of the following benefits provided by an employer is considered required to be included in employment income.

Question $23$ options:

Subsidized meals provided in employer facilities where the employees pays an amount equal to the employer's cost.

Low rent housing in non$-$remote areas or at non$-$special work sites.

Premiums under private health services plans $($PHSP$).$

Uniforms and special clothing required to protect employees from employment hazards.