John Is the Owner of the Restaurant,The Round

John is the owner of the restaurant,The Round.He decides to increase employee motivation by introducing benefit packages.However,Nina,the manager,suggests that employees will be more motivated if John increases their actual wages.Which of the following statements,if true,strengthens Nina's argument?

A) John's competitor,Mark,gives many benefits to his employees.
B) The state has introduced mandatory requirements for employee benefits.
C) Benefit packages are more difficult to understand by employees than pay structures.
D) Most of the employees at The Round belong to the age group that looks forward to pensions.
E) Employees do not prefer cash compensation due to higher tax rates in the state.