Which of the following fringe benefits would be excluded from an employees gross income? ...

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Accounting

Which of the following fringe benefits would be excluded from an employees gross income?
1. Business magazine subscriptions paid for by an employer in the names of various employees.
2. Season tickets to basketball games.
3. Parking provided near its business by an employer for its employees.
4. On-premises athletic facilities provided by an employer to its employees.

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