please answer correct with valid reason, its a humble request if you really have knowledge about this question then answer otherwise skip it,

When a partnership of S corporation provides fringe benefits as compensation to a partner or a more than 2% shareholder employee for services provided to the entity the partner or shareholder employee is treated the favorable rules for employees for which of the following assuming all applicable qualifications for the benefits are met? a health insurance premiums b group term life insurance coverage of up to $1 million c working condition fringe benefits d disability insurance premiums