Michelle has learned that the value of some fringe benefits she receives from her employer is includable in her gross income. She consults with you to find out how they are included. You would explain to her that, under Reg. $1\mathrm{.}61-21($b$),$ she would include the fringe benefits fair market value, minus any amounts paid by or for the recipient and: a$.$ certain caselaw exceptions. b$.$ earned income credit advance payments. c$.$ reimbursed expenses. d$.$ specific regulatory exceptions.