Which of the Following Would not Involve a Fringe Benefit

Which of the following would not involve a fringe benefit?

A) The payment by an employer to an employee of an allowance for the employee to be able to use their own car for work purposes
B) The provision of a loan by an employer to an employee at a lower rate of interest than the notional interest rate
C) The reimbursement of a telephone expense by an employer to an employee
D) The provision of a car by an employer to an employee where the employee is able to use the car for private use