Which of the following best describes how employee benefits can be used for tax planning? Choose the correct answer. O A. Benefit programs generally increase the taxes payable of an employer and decrease the taxes payable of employees. B. Employers can use arrangements in which employees receive very little salary and a large amount of benefits to successfully avoid tax. OC. Benefit programs are generally created solely for tax avoidance or deferral purposes. OD. Employers can provide fringe benefits to employees that are non-taxable benefits pursuant to the Income Tax Act