Which of the Following Is not a Reasonable Justification of Employee

Which of the following is not a reasonable justification of employee benefits from the point of view of the employer?

A) Take advantage of business tax benefits
B) Retain, motivate and attract employees
C) Can legally funnel disproportionately high benefits to the owners on a tax advantaged basis
D) Allows freedom of benefit selection as opposed to the government mandating employee minimum benefits