In Labor Markets,the Value of Fringe Benefits,such as Health Insurance

In labor markets,the value of fringe benefits,such as health insurance,

A) is part of employee compensation.
B) is part of employee compensation only if employees are required to directly pay for the benefits.
C) is not a part of employee compensation.
D) is part of employee compensation only if its value is not allowed to be deducted from the employee's personal income tax.