Fringe Benefits- executive health care memberships taxable income? (TX)

We have a few executive memberships that we’re trying to determine the tax implications for and the irs isn’t providing as much clarity as I would hope.

I’m asking for an opinion, not tax advice. Th e memberships include access to gyms, diagnosis/ management of acute and persistent problems, and an annual physical amongst other things. Would this be considered taxable income? Being that physical exams are not considered taxable income, do we determine to cost for the physical and remove it from the income and add the remaining membership fee to income?