Lisa is a CPA who works for a public accounting firm. How much of the following fringe benefits are EXCLUDED from her gross income if paid for or provided by her employer? Membership in AICPA $ 300 Subscription to a manufacturing association journal (she has several clients in manufacturing) 110 Mobile Phone (entire year of usage) 1,300 Personal photocopying on office machine 15 Coffee and donuts at monthly meeting 80 Membership in state CPA association 150 Reimbursements for child care expenses 2,000

a. $655

b. $1,955

c. $2,655

d. $3,955