FTU$-12.$ An employee is provided with a cell phone by their employer for work purposes. The employer has a policy requiring the employee to be reachable outside of office hours for urgent work matters. Based on the information provided by the IRS in $2011,$ how will the employee's business and personal use of the employer$-$provided cell phone be treated for tax purposes?

The employee will need to maintain detailed records of business and personal phone usage

Only the business usage will be considered a taxable benefit to the employee

All phone usage $($business and personal$)$ will be considered taxable income to the employee

The business and personal use of the phone will generally be non$-$taxable to the employee