Which of the following are not excludable as an employee fringe benefit?

O a$.$ Employee deductions of $$4,200$ for dependent childcare expenses

$$ b$.$ Premiums for up to $$50,000$ of group term life insurance

$$ c$.$ An employee discount that permits the sale of merchandise to employees for just over cost

$$ d$.$ Public transportation costs of $$130$ per month provided by the employer

$$ e$.$ All of these are excludable as an employee fringe benefit