The Tax Law Allows the Exclusion of General Types of Employment-Related

The tax law allows the exclusion of general types of employment-related fringe benefits provided they are made available to employees on a nondiscriminatory basis. Which of the following must be provided on a nondiscriminatory basis to be excluded from income?
I.De minimis fringe benefits.
II.Employee discounts.
III.No additional cost services.
IV.Working-condition fringes.
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A) Only statement I is correct.
B) Only statement II is correct.
C) Statements II and III are correct.
D) Statements III and IV are correct.
E) Statements I, II, III, and IV are correct.