Margie takes advantage of the day care services that her company provides to their employees. The value of the day care is $5,000 per year, of which Margie pays $2,000. How much of the benefit is a taxable fringe benefit to Margie and will be reported as income on her Form W-2?

a. $0

b. $2,000

c. $3,000

d. $5,000