The Perfection Tax Service Gives Employees $12

The Perfection Tax Service gives employees $12.50 as "supper money" when they are required to work overtime, approximately 25 days each year. The supper money received:

A) Must be included in the employee's gross income.
B) Must be included in the employee's gross income if the employee does not spend it for supper.
C) May be excluded from the employee's gross income as a "no-additional cost" fringe benefit.
D) May be excluded from the employee's gross income as a de minimis fringe benefit.
E) None of these.