Limitation on exclusion
The amount of the fringe benefits which are provided by an employer to any employee and which may be excluded from gross income under subsection (a)(5) shall not exceed—
(A)#
$175 per month in the case of the aggregate of the benefits described in subparagraphs (A) and (B) of paragraph (1), and
(B)#
$175 per month in the case of qualified parking.