In which one of the following lists are ALL items relevant to the determination of employment income?
a. Employee RPP contributions; signing bonus on accepting employment; use of an employer-owned automobile.
b. Monthly automobile allowance; group dental plan premiums paid for by the employer; promotion or advertising expenses incurred in selling the employer's products.
c. Subsidized meals at an employer's remote work site; life insurance paid by the employer where the beneficiary is the employee; legal fees incurred to collect unpaid salary.
d. Tips and gratuities; group dental insurance premiums paid by the employer; exercise of options to purchase shares of the publicly traded employer.