An Employee Can Exclude from Gross Income the Value of Meals

Multiple Choice

An employee can exclude from gross income the value of meals provided by his or her employer whenever:

A) The meal is not extravagant.
B) The meals are provided on the employer's premises for the employer's convenience.
C) There are no places to eat near the work location.
D) The meals are provided for the convenience of the employee.
E) None of these.