Which of the following items is a de minimis fringe benefit?

De minimis fringe benefits are those so small in value and provided so infrequently that accounting for them would be unreasonable or administratively impractical. Under IRS rules, these are excluded from an employee ' s taxable income. Occasional personal use of a company telephone (Option D) or photocopier, and occasional snacks or local meal money for overtime, are classic examples. In contrast, cash and cash equivalents—including gift cards (Option B), regardless of the amount—are never considered de minimis and are always taxable income. Season tickets (Option A) are generally too high in value to qualify. Qualified parking (Option C) is a specific type of statutory fringe benefit governed by dollar limits under Section 132(f), not the de minimis rule. Payroll departments must monitor these benefits to ensure compliance with IRS Publication 15-B.