Hillary‘s company provides her with great benefits beyond her regular salary, bonuses, and profit sharing contribution. Which of the following fringe benefits provided by Hillary’s employer will not be included in Hillary’s gross income? 1. Membership in an on-premises gym operated by her employer used by employees and their families 2.Her sales group’s weekly off-site lunch meetings to discuss sales goals 3.5-, 10-, 15-, and 20 years of service awards (non-cash) provided to employees on their anniversary date of employment 4.A parking spot in the garage located one block from the employer’s building

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Hillary‘s company provides her with great benefits beyond her regular salary, bonuses, and profit sharing contribution. Which of the following fringe benefits provided by Hillary’s employer will not be included in Hillary’s gross income?<br><table border='1' cellpadding='0' cellspacing='0'><thead> <tr> <td> <b>1.</b> </td> <td> <b>Membership in an on-premises gym operated by her employer used by employees and their families</b> </td></tr> </thead><tbody> <tr><td><b>2.</b></td><td>Her sales group’s weekly off-site lunch meetings to discuss sales goals</td> </tr> <tr><td><b>3.</b></td><td>5-, 10-, 15-, and 20 years of service awards (non-cash) provided to employees on their anniversary date of employment</td> </tr> <tr><td><b>4.</b></td><td>A parking spot in the garage located one block from the employer’s building</td> </tr></tbody></table><br>