Employer P Provides Qualified Parking with a Fair Market Value

Employer P provides qualified parking with a fair market value of $250 per month to Employee D, but charges Employee D $45 per month.How much is includible in Employee D's gross income?

A) $250 per month
B) $205 per month
C) $45 per month
D) None of the above.The correct answer is $_________per month.