17. Which of the following statements is true? a. All life insurance proceeds are excluded from income tax. b. The recipient of a disputed amount must include the amount received in gross income as long as the use of the funds is restricted but may also deduct the previously reported amount in the year of repayment. c. Foreign-earned income includes amounts paid to an employee of the U.S. government or any U.S. government agency or instrumentality. d. Bribes and kickbacks paid by the taxpayer are never deductible since they are contrary to public policy. e. None of the answers provided is correct. 17. Which of the following statements is true? a. All life insurance proceeds are excluded from income tax. b. The recipient of a disputed amount must include the amount received in gross income as long as the use of the funds is restricted but may also deduct the previously reported amount in the year of repayment. c. Foreign-earned income includes amounts paid to an employee of the U.S. government or any U.S. government agency or instrumentality. d. Bribes and kickbacks paid by the taxpayer are never deductible since they are contrary to public policy. e. None of the answers provided is correct