Linda is an employee of JRH Corporation. Which of the following would lie included in Linda's gross income?
a. Premiums paid by JRH Corporation for a group term life insurance policy for $50,000 of coverage for Linda.
b. $1,000 of tuition paid by JRH Corporation to State University for Linda’s master's degree program.
c. A $2,000 trip given to Linda by JRH Corporation for meeting sales goals.
d. $1,200 paid by JRH Corporation for an annual parking pass for Linda.