Which of the following is a taxable benefit? Subsidized meals offered to all employees...

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Accounting

Which of the following is a taxable benefit?
Subsidized meals offered to all employees of the company assuming the price is approximately equal to the cost.
Payment of the tuition for an employee completing a degree that will benefit the employer.
A 20% discount on the employers merchandise, available to all employees
A cash Christmas gift to an employee from the employer valued at $450

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