In the Case of a Fringe Benefit Plan That Is

In the case of a fringe benefit plan that is discriminatory (e.g. ,the plan favors officers over other employees) ,

A) All employees must include all benefits received in gross income.
B) De minimis fringes may be excluded from gross income.
C) The value of a parking space provided (value of $100 per month) must be included in gross income.
D) Those who are being discriminated against can exclude a certain portion of their cash compensation from gross income to achieve parity.
E) None of the above.