The employees of Mauve Accounting Services are permitted to use the copy machine for perso

several copies of the organization's agenda for its meetings. The copies made during the year

a$.$ Ed must include $$150$ in his gross income.

b$.$ Ed may exclude the cost of the copies as a no$-$additional$-$cost fringe benefit.

c$.$ Ed may exclude the cost of the copies only if the organization is a client of Mauve.

d$.$ Ed may exclude the cost of the copies as a de minimis fringe benefit.