Linda is an employee of JRH Corporation. Which of the following would be included in Linda's gross income?

a$.$ Premiums paid by JRH Corporation for a group term life insurance policy for $$50,000$ of coverage for Linda.

b$.$ $$1,000$ of tuition paid by JRH Corporation to State University for Linda's master's degree program.

c$.$ A $$2,000$ trip given to Linda by JRH Corporation for meeting sales goals.

d$.$ $$1,200$ paid by JRH Corporation for an annual parking pass for Linda.