Which of the following is a taxable benefit?

Payment of the tuition for an employee taking a course that will benefit the

employer.

A $350 VISA gift card given as a Christmas present to all employees.

A 15% discount on the employer's merchandise, available to all employees. The

discounted amount is above the employer's cost.

Low priced meals in the company cafeteria where the prices are equal to the cost of the meals.