The following is excluded from the taxable income of the recipient under a specific statutory exclusion of the Internal Revenue Code:

A. The entire $6,000 reimbursement of child care expenses by an employer.

B. A $300 check to an employee for maintaining safety standards in the workplace.

C. On-campus housing provided to a professor at a monthly rent of $500, when the fair market value of this house is $150,000.

D. None of the above.