Which of the Following Are Not Excludable as an Employee

Which of the following are not excludable as an employee fringe benefit?

A) Employee deductions of $4,200 for dependent childcare expenses
B) Premiums for up to $50,000 of group term life insurance
C) An employee discount that permits the sale of merchandise to employees for just over cost
D) Public transportation costs of $130 per month provided by the employer
E) All of these are excludable as an employee fringe benefit