Which of the Following Entities Can Provide Fringe Benefits to Owner/employees

Multiple Choice

Which of the following entities can provide fringe benefits to owner/employees that are not taxable to the owner/employee?
I.Sole proprietorships
II.S corporations
III.Partnerships
IV.Corporations
​

A) Statements I and II are correct.
B) Statements II, III and IV are correct.
C) Statements II and IV are correct.
D) Only statement IV is correct.
E) Statements I and III are correct.