The Income Tax Act ITA 8 describes taxable benefits that are included in the calculation of employment income and 6(1Xa) describes various fringe benefits that are taxable but also indicates which fringe benefits are not taxable. Which of the following fringe benefits, provided by an employer, is NOT a taxable benefit pursuant to ITA 6(1)(a)? Choose the correct answer. O A. Premiums paid to a group sickness plan O B Value of board and lodging in the city where the employer's office is located OC. Travel expenses for an employee's spouse, who accompanies the employee on a business trip OD. Premiums paid to a public health care plan