Which of the following statements regarding fringe benefits is false?

a. The general rule is that an employee fringe benefit is taxable unless the benefit is specifically excluded from the employee's gross income.

b. Employers are not allowed to deduct the cost of nontaxable employee fringe benefits.

c. Nontaxable fringe benefits must be provided to employees on a nondiscriminatory basis.

d. None of the above is false.