The Brooks Corporation, an S Corporation, Has a Company Health-Care $\begin{array}{llcc} &\text {Lars } & \text { Dorothy} \\\end{array}$

The Brooks Corporation, an S corporation, has a company health-care plan for all employees. Lars, an employee, owns 20% of the corporate stock. Dorothy, also an employee, owns 1%. The cost to the company of Lars' health plan is $2,800 and Dorothy's is $3,000. What amount of the health plan must Lars and Dorothy report as income?
?
$\begin{array}{llcc} &\text {Lars } & \text { Dorothy} \\\end{array}$
A) $\$-0-\quad \$-0-$
B) $\$ - 0 - \quad\$ 200$
C) $\$ 2,800\quad \$ 200$
D) $\$ 2,800 \quad\$ - 0-$
E) $\$ 2,800\quad \$ 3,000$