The President of Silver Corporation Is Assigned a Secretary

The president of Silver Corporation is assigned a secretary.When the secretary has completed work on company matters, the secretary is available to do the president's personal matters (pick up laundry, buy groceries) so long as the privilege is not abused.No other employee has a personal secretary.

A) The value of the secretary's services provided to the president may be excluded as no-additional-cost services.
B) The value of the secretary's services provided to the president may be excluded because the president did not receive cash.
C) The value of the secretary's services provided to the president may be excluded as no-additional-cost services because the services are not available to all employees.
D) If the value of secretary's services are considered de minimis, the president may exclude the benefit from gross income even through other employees are not provided the same benefit.
E) None of the above.