Larisa is an employee of Yellow Rose Products. She has come to you, the payroll accountant, for advice about her health insurance premiums, specifically if she should have them deducted pre-tax or post-tax. What reason(s) would you give her for having the medical premiums deducted on a pre-tax basis?
 

A. The premium amount are reduced by deducting them on a pre-tax basis.

B. The employee's income that is subject to income tax(es) is reduced

C. The income subject to Social Security and Medicare taxes is reduced

D. All health insurance premiums must be deducted on a pre-tax basis.