Which of the following amounts must be included when calculating an employee's taxable income?

$$ A $$115\mathrm{.}00$ reimbursement paid for an employee's safety shoes where no receipt was provided

A $$90\mathrm{.}00$ reimbursement for a distinctive uniform required to be worn by all employees

A $$75\mathrm{.}00$ reimbursement paid for a white shirt and blue slacks required to be worn by all employees

$$ A $$45\mathrm{.}00$ reasonable allowance paid for cleaning or laundering of a distinctive uniform