Q4 Is it an expense fringe benefit?

A.Mary works for ABC Ltd. ABC pays Mary's home phone bills for she has to work from home and use the home phone for work only.

B.Mary works for ABC Ltd. ABC pays for Mary's home phone bills. It estimates the home phone bill to be $200 a month and pays $200 every month to Mary's bank account.

C.Mary works for ABC Ltd. ABC pays for Mary's home phone bills directly to the telephone service provided on behalf of Mary.