The Brooks Corporation,an S Corporation,has a Company Health-Care Plan for All

The Brooks Corporation,an S corporation,has a company health-care plan for all employees.Lars,an employee,owns 20% of the corporate stock.Dorothy,also an employee,owns 1%.The cost to the company of Lars' health plan is $2,800 and Dorothy's is $3,000.What amount of the health plan must Lars and Dorothy report as income?
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Lars Dorothy

A) $-0- $-0-
B) $-0- $200
C) $2,800 $200
D) $2,800 $-0-
E) $2,800 $3,000