Under What Condition Is the Fringe Benefit of a Gym

Under what condition is the fringe benefit of a gym membership taxable?

A) When the employer has on-site facilities that are open to public use.
B) When the employer has on-site facilities that are restricted to employee use.
C) Gym memberships are always taxable.
D) When the employer offers membership to an off-site club at no additional cost to the employee.