Sally as well as bill are married and file joint returns. In 1010, Bill, an accountant has a salary of $75,000 and Sally receives salary of $25,000 as an apartment manager. What are the tax significances of the following benefits that Bill and Sally's employers provide?

a. Bill obtains a reimbursement of $5,000 for child care expenses. Sally as well as Bill have three children who are not yet school age.

b. Bill and sally are offered a free membership at a local fitness and exercise club that allows them to attend three aerobic exercise sessions per week. The value of this kind of membership is $1,600 per year.

c. Bill is offered free parking at work. The value of the parking is $1,800 per year.

d. Sally is offered with a free apartment. Living in this apartment is a condition of her employment. Alike apartments rent for $1,200 per month.