Choose the correct code for the following statements being correct or incorrect.

Statement I: Fringe benefits mean anything that includes employees' family, that has high social and peer recognition. They include health, security and retirement benefits offered to full-time employees.

Statement II : Fringe benefits aim at increasing economic security of employees and are always non-taxable in nature.

1
Statement I is correct, but II is incorrect.
2
Statement II is correct, but I is incorrect.
3
Both the statements I and II are correct.
4
Both the statements I and II are incorrect.

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