Which of the Following Statements with Respect to Allowances Is

Which of the following statements with respect to allowances is NOT correct?

A) An allowance from an employer to cover an employee's professional association dues will not be included in an employee's income.
B) Reimbursement by an employer of an employee's moving expenses will not be included in an employee's income.
C) Travel allowances provided by an employer are never included in an employee's income.
D) In general, employers prefer allowances to reimbursements.