Which of the following is a fringe benefits excluded from income? a. A mechanic at Denise's Denise's employer, a car rental company, provides $1,000 of repair services to Denise's personal car for free. b. Alfa-Bet, a high-tech corporation, pays for each employer's membership at the 24 Hour Biceps Gym closest to each Alfa-Bet office. c. Quickchat Inc. gives each employee a $10 giftcard to the local coffee shop on National Coffee Day. d. Hedaya, a doctoral student at Ivy University, receives a full tuition waiver while serving as research assistant