which of these statements about employee fringe benefits is true?

a. employee achievement awards are excluded from employee income

b. employees who are paid wages while they are on family and medical leave (FMLA) will receive a trax credit in the tax year 2019.

c. employees who receive statutory stock options can make an election to defer income tax on income attributable to the stock if they make the election within 30 days of the date transferred.

d. employers can no longer provide on premise athletic facilities for employees.