Which of the following employees' fringe benefits are taxable.

A. Janet exercised a stock option, but made an election to defer income tax because her company's stock wasn't readily tradable on an established securities market during any prior taxable year.

B. Kinu was presented a voucher for an all-expenses-paid vacation in a company-wide meeting.

C. Bruce received a laptop bag from his employer in a ceremony celebrating his five years with the company.

D. Aysel receiveda turkey at Thanksgiving and a ham at Christmas from her employer.