I can understand dependant care being considered an "employee problem" in the strictest causal sense, so it's amazing that this is considered. That being said, childcare can cost up to $3000/mo - so $800/yr is woefully inadequate.
Commute costs are another story entirely. If I were to entertain RTO (which I wouldn't), my commute time would be paid time. If being in the office is considered a job function, then by definition I should be paid while performing that function. Me doing that for free effectively cuts my salary by 20% (for a 2hour commute on top of 8hours). Furthermore, $800 is a drop in the bucket compared to the cost of fuel and maintenance - another free benefit that employers enjoy.
$800/yr doesn't cut it, not even close - especially if the employee is using that benefit for all the purposes listed.