Linda is an employee of JRH Corporation. Which of the following would be included in Linda's gross income? A. Premiums paid by JRH Corporation for a group term life insurance policy for \( \$ 50,000 \) of coverage for Linda. B. \( \$ 1,000 \) of tuition paid by JRH Corporation to State University for Linda's master's degree program. C. A \( \$ 2,000 \) trip given to Linda by JRH Corporation for meeting sales goals. D. \( \$ 2,500 \) paid by JRH Corporation for an annual parking pass for Linda.