Which of the following fringe benefits is not included the compensation of a 2% or more shareholder employee of an S Corp

A, Camelas Cupcakes , an S corporation, paid for $50,000 of group term life insurance for Camila a 5% owner

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

C Feel The Burn an S corporation, contributed $7500 to a profit sharing plan of 6% sharteholder employee.Tammy

D Crystal is a 4% shareholder employee of Ubicool, an S corp, that provided daily lunches to the entire staff