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

a) Cecelia's Seashells, an S corporation, paid for $75,000 of group-term life insurance for Cecelia, a 3% owner.

b) Freida is a 4% shareholder-employee of Pinto Stables, a S corporation that contributes to her health insurance.

c) Marlo's Moonpies, an S corporation, contributed $6,500 to the profit-sharing plan of 5% shareholder-employee, Monroe.

d) Waylon is a 6% shareholder-employee of Trapdoor Games, an S corporation, that provides daily lunches to their entire staff.