received by each employee cannot exceed $$8,000$ a year.

I.Group medical and hospitalization insurance for the employee, $$3,600$ a year.II$.$Group medical and hospitalization insurance for the employee's spouse and children, $$1,200$ a year.III.Child care payments, actual cost but not more than $$4,800$ a year.IV$.$Cash required to bring the total of benefits and cash to $$8,000.$

Which of the following statements is true?

a$.$ Sue, a full$-$time employee, elects to receive choices I, II$,$ and $$3,200$ for III. Sue is required to include $$3,200$ in gross income.

b$.$ Sam, a full$-$time employee, selects choices II and III and $$2,000$ cash. His gross income must include the $$2,000.$

c$.$ Haruto, a full$-$time employee, elects to receive $$8,000$ cash because his wife's employer provides these same insurance benefits, which would cover him $($II$).$ Haruto is not required to include the $$8,000$ in gross income.

d$.$ All of these choices are correct.