The following is a tax benefit associated with fringe benefits:

		A. Because they are forms of non-cash compensation they are not taxable as income even without a statutory exclusion.
		B. The value of the benefit is excludable from the income of the employee pursuant to a statutory exclusion.
		C. The value of the benefit is deductible by the employer, although not included in the taxable income of the employee.
		D. All of the above.