Dawn's Employer, Rourke Enterprises, Pays $265 Monthly for Her Covered

Dawn's employer, Rourke Enterprises, pays $265 monthly for her covered parking space while at work. Rourke pays $165 monthly for uncovered parking space for Art, and does not pay anything toward Dan's parking.

A) Dawn is allowed to exclude the cost of the parking from her income because if Rourke did not pay for the space, Dawn could deduct her cost.
B) Dawn is allowed to exclude all of the cost of the parking from her income even though not all employees receive free parking.
C) Dawn must include the $265 cost of the parking in her gross income.
D) Dawn must include the $100 difference between the cost for Art's space and her space.
E) Dawn must include $5 monthly in her gross income.