Fiona is a highly compensated employee of GreatWorks, Inc. Which of the following fringe benefits would be taxable to Fiona?
Health insurance provided by GreatWorks to all employees.
Group term life insurance in the amount of $40,000 paid for by GreatWorks.
Dependent care assistance for the highly compensated employees of GreatWorks.
On-premises athletic facilities that may only be used by the managers and vice-presidents of GreatWorks.