63 OOOO 1 point All of the following statements regarding tax-qualified long-term care insurance are correct EXCEPT benefits are excluded from gross income premiums are deductible as a medical expense for itemized deduction purposes policies must provide for a cash surrender value policies cannot exclude coverage for Alzheimer's disease 64 1 point Insurance rating agencies, such as AM Best Co., evaluate an insurance company's policyowners financial condition underwriting practices employment policies 65 1 point The tendency of persons expecting to need dental work to seek dental insurance is an example of fundamental risk morale hazard OOOO moral hazard adverse selection