Which of the Following Is a Reason for the Growth

Which of the following is a reason for the growth of benefits as a method of employee compensation?

A) The tax treatment of benefits programs is less favorable for employees than the tax treatment of wages and salaries.
B) People prefer a dollar in cash over a dollar's worth of any specific commodity.
C) The legislations passed during the Great Depression were not conducive to benefits.
D) Benefits are covered by wage and price controls.
E) Groups of employees can typically receive a cost advantage over individuals.