Which of the employee fringe benefits listed below, if provided by the employer, are both deductible by the employer and not included in an employee's gross income after 2017?

1. Business periodical subscriptions.

2. Season tickets to professional football games.

3. Parking provided near its business (employer pays $90 per month).

4. The use of an on-premises athletic facility (value of $180 per employee per month).

A. 2 only.

B. 1 and 4.

C. 1, 3, and 4.

D. 1, 2, 3, and 4.