Mary 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 CPA association $ 75 Subscription to a banking association journal (she has several bank clients) 40 Parking at her office 245 Personal photocopying on office machine 10 Coffee and doughnuts 20

A. $135

B. $285

C. $380

D. $390