Which of the following benefits are least likely to be an exempt fringe benefit?

	a.	Car parking benefits provided by a government public educational institution.
	b.	Payment of school fees by an employer for the children of their employee.
	c.	Car parking provided by a small business entity on their premises.
	d.	Meals provided on a working day to an employee by a primary producer in a remote area.
	e.	Train travel associated with the relocation of an employee.