Kyle is a product salesman for a large equipment manufacturer. His job requires him to travel extensively across North America. He is compensated on a salary plus commission basis. In addition, he receives a number of benefits from his employer. What perk received by Kyle will give rise to a taxable benefit?

a) the $2,800 per year Kyle's employer pays to maintain Kyle's membership in the company's group private health services plan

b) the cost of the plane ticket Kyle acquired with the frequent flyer points he accumulated while travelling on business.

c) the $2,000 per year that Kyle's employer contributes to the company's defined contribution pension plan on Kyle's behalf

d) the amount the company reimbursed Kyle for the dues he personally pays to maintain his membership in the International Mechanical Sales Association