Which of the following fringe benefits are nontaxable fringe benefits for the recipient?
(Check all that apply.)
a. Season tickets for the local NFL team
b. Employer-paid health insurance
c. Employer-paid premiums on a $50,000 group-term life insurance policy
d. A below-market loan provided to an employee who needed an advance on his pay
e. The cost of meals and lodging that is for the convenience of the employer
