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$)$

Amounts received from employer as an allowance for personal or living expenses.

The employer provides the employee with a cell phone for performing work duties, and there is incidental personal use by the employee.

The employee received a no$-$interest loan from the employer.

An employer provides, at their place of business, child care that is not available to the general public, the services are managed by the employer, and the services are available to all employees.

The employer provides GoodLife Fitness membership to the employee.