Working condition fringes include:

A) Professional organization dues paid by the employer.
B) Bonus earned by the employee.
C) The use of an employer-provided vehicle for business purposes.
D) Professional organization dues paid by the employer and the use of an employer-provided vehicle for business purposes.

Working condition fringes are benefits or perks that are provided by employers to their employees as a condition of employment, and are usually fully or partially tax-exempt. Professional organization dues paid by the employer and the use of an employer-provided vehicle for business purposes are both examples of working condition fringes. A bonus earned by the employee is not a working condition fringe because it is not directly related to the employee's job duties or necessary expenses incurred while performing their job.