Arguably, Free Parking Places Provided to Employees by Their Employers

Arguably, free parking places provided to employees by their employers might be excluded from taxable income on the grounds that

A) Such items neither satisfy the economic definition of income nor fall within the definition of the income for tax purposes.
B) Any gain obtained by the employee is secondary or incidental to the employer's business purpose that is served by granting such benefit.
C) The value of the benefit obtained by the employee is not determinable.
D) The benefit obtained by the employee is not in the form of cash.