In which of the following cases should the employees report the benefit received as gross income?
a. The employer provides an annual picnic for employees and their families to celebrate Independence Day.
b. Employees can use the company photocopier for small amounts of personal copying as long as the privilege is not abused.
c. Employees receive a free ticket to watch the Dolphins play the Raiders.
d. Each employee receives a $50 check on his or her birthday.