132 provides that GI does not include any fringe benefit that qualifies as a:
i.    no-additional-cost service,
ii.    qualified employee discount,
iii.    working condition fringe,
iv.    de minimis fringe,
v.    qualified transportation fringe
vi.    qualified moving expense reimbursement, or
vii.    on-premises athletic facilities.
b.    Non-cash forms of compensation that do not fall within one of the statutory categories must be included in the employee’s GI.