The First Chance Casino has gambling facilities, a bar, a restaurant, and a hotel. All employees are allowed to obtain food from the restaurant at no charge during working hours. In the case of the employees who operate the gambling facilities, bar, and restaurant, 60% of all of Casino's employees, the meals are provided for the convenience of the Casino. However, the hotel workers, demanded equal treatment and therefore were also allowed to eat in the restaurant at no charge while they are at work. Which of the following is correct?A) All the employees are required to include the value of the meals in their gross income. B) Only the restaurant employees may exclude the value of their meals from gross income. C) Only the employees who work in gambling, the bar, and the restaurant may exclude the meals from gross income. D) All of the employees may exclude the value of the meals from gross income. E) None of the above.