Which of the following will be included in taxable income because it is NOT a reasonable allowance?

a.

$750 allowance for employment related trip expenses (actual costs were $700).

b.

$6,000 allowance for employment related use of employees automobile (10,000 km @ $0.60/km).

c.

$750 allowance for employment related trip expenses (actual costs were $800).

d.

$500 allowance for employment related use of employees automobile (2,000 km @ $0.25/km).