Which of the Following Item(s) Must Be Included in the Income

Which of the following item(s) must be included in the income of the respective employees?

A) The state of California highway patrol organization provides its officers with a daily meal allowance to compensate them for meals eaten at any location while they are on duty.
B) IBX Corporation requires its employees to work overtime three evenings each year when the company takes inventory. The corporation pays to provide catered dinners on its premises on these evenings.
C) A hotel requires its hotel manager to live in a suite without charge in order to be on call outside her normal work hours.
D) ABC Hospital Corporation provides free meals in the hospital cafeteria to employees while on duty in order that they be available for emergency calls.