Which of the following situations would create an inclusion in an employee$$s gross income?

A$.$Kay is the director and manager of Holiday Hotel. As a condition of her employment, Kay is required to live at the hotel. The value of this is $$1,000$ per month.

B$.$Natalie is a secretary at JKL Law Firm. JKL provides her with free soft drinks. Natalie estimates that she drinks $$20$ worth of soft drinks per month.

C$.$Brian is an airline pilot with We Don$$t Crash Airlines, Inc. and is allowed to fly, as a passenger, for free on the airline whenever an open seat is available.

D$.$Eric moved from Houston to New Orleans. His expenses for the move included $$1,400$ paid to the moving company directly by his employer and $$100$ of lodging reimbursed to Eric.