Jillian Has Just Accepted an Offer from Accounting Firm for a Full-Time

Jillian has just accepted an offer from accounting firm for a full-time position after completion of her master's degree.In addition to paying a high salary and premiums on the basic health insurance policy,the firm will pay the benefits listed below.Which of the following benefits can be excluded (assume the benefits are provided on a non-discriminatory basis to all employees) ?

A) season tickets for the local professional baseball team
B) repayment of $1,500 of employee student loans; payment is made directly to the lender
C) payment of eyecare coverage
D) All of the above are excluded.