IRC $132(e) defines this fringe benefit as any property or service provided by an employer to an employee that is so small in value that it makes accounting for it unreasonable or administratively impracticable when taking into account the frequency that similar fringes are provided by the employer to employees. What type of fringe benefit is this? De Minimis. b. Working condition fringe. c. Employee benefit. d. No additional cost fringe. a