Which one of the following would be considered employment income for Canadian income tax purposes for 2020? (a) Amounts paid by your employer for counselling services in respect of mental and physical health. (b) A private health services plan premium paid by your employer. (c) An all-expense-paid trip to Russia given as a gift to you by a supplier of your company for purchaing product from them. (d) Benefits paid by your employer to a deferred profit sharing plan that does not pay out until 2030