Specify whether the benefits offered by an employer are considered taxable or non$-$taxable to the employee. $($Key in $1$ for taxable; $2$ for non$-$taxable$)$

Payments by employers of premiums on life insurance for employees.

A $$350$ VISA gift card given as a Christmas present to all employees.

The employee was provided with a car allowance of $$0\mathrm{.}68$ per kilometer for utilizing their personal vehicle for business$-$related travel.

Amy's employer contributed $$400$ to her RRSP $($Registered Retirement Savings Plan$)$ in $2023.$

Counselling services provided by employer in respect of the mental or physical health of the employee or a related individual, or related to re$-$employment or retirement of the employee.