Multiple Choice $2-14$

Employee Fringe Benefits $($LO $2\mathrm{.}5)$

Which of the following is a fringe benefit excluded from income?

a$.$ Alfa$-$Bet, a high$-$tech corporation, pays for each employee's membership at the $24$ Hour Biceps Gym closest to each Alfa$-$Bet office.

b$.$ Quickchat Inc. gives each employee a $$10$ giftcard to the local coffee shop on National Coffee Day.

c$.$ Hedaya, a doctoral student at Ivy University, receives a full tuition waiver while serving as research assistant.

d$.$ A mechanic at Denise's employer, a car rental company, provides $$1,000$ of repair services to Denise's personal car for free.

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The tax law provides that all fringe benefits must be included in the employee's gross income, unless specifically excluded by law. Some of the

and working condition fringe benefits.