Section 119 Excludes the Value of Meals from the Employee's

Section 119 excludes the value of meals from the employee's gross income:

A) Whenever the employee is working during the normal mealtimes.
B) When the employer pays for the meals, if the employee makes an accounting to the employer.
C) When the meals are provided for the employee, on the employer's business premises, and as a convenience to the employer.
D) When the meals are provided for the employee on the employer's business premises as a convenience to the employee.
E) None of the above.