Which of the following is incorrect regarding an employer-provided dependent care assistance program?
A. The taxpayer's employer has to report that value on his or her Form W-2
B. This type of plan is a voluntary agreement to reduce the taxpayer's salary in return for an employerprovided fringe benefit
C. The taxpayer must include his or her nontaxable combat pay in earned income when figuring the exclusion or deduction if he or she chooses to include it in earned income for the Earned Income Tax Credit
D. The taxpayer is receiving a tax benefit because under the plan he or she is not paying taxes on the money set aside to pay for the dependent care expenses