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

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