The Working Conditions Benefits exclusion applies to property and services an employer provides to an employee so that the employee can perform his or her job. Which of the following is not an example of working condition benefits?

A. An employee's use of a company car for business

B. An employer-provided cell phone provided primarily for non-compensatory business purposes

C. Job-related education provided to an employee

D. A service or property provided under a flexible spending account in which the employer agrees to provide the employee, over a time-period, a certain level of unspecified noncash benefits with a predetermined cash value