Robin works for a small publishing company. The company built a 2500 square foot gym on its premises. The cost

of the facility was $80,000. The cost of a comparable membership to a local gym is $60/month. Robin, her

husband, and her two children all use the gym regularly. How much, if any, must Robin include in her yearly gross

income related to this fringe benefit?

a. $0.

b. $720.

c. $2,160.

d. $2,880.