Section 119 excludes the value of meals from the employee's gross income:
a. When the meals are provided for the employee on the employer's premises for the convenience of the employer.
b. When the meals are provided for the employee on the employer's premises as a convenience to the employee.
c. Whenever the employer pays for the meals and for the convenience of the employee.
d. All of the above.
e. None of the above.
Answer: A. When the meals are provided for the employee on the employer's premises for the convenience of the employer.