Which of the following fringe benefits is NOT included in the compensation of a 2%-or-more shareholder-employee of an S corporation?

A - Carmela's Cupcakes, an S corporation, paid for $50,000 of group-term life insurance for Carmela a 5% owner

B - Gina is a 3% shareholder-employee of Fluff & Fold, an S corporation that contributes to her health insurance

C - Feel The Burn, an S corporation, contributed $7,500 to the profit-sharing plan of 6% shareholder-employee, Tammy

D - Crystal is a 4% shareholder-employee of Ubicool, an S corporation, that provide daily lunches to their entire staff