Ahn is your client of 11 years and she is in the process of buying a new SUV. She has been offered creditor disability protection on the car loan. Ahn asks you about the tax implications of the coverage being offered by the car dealer. Which of the following statements is correct? 

a) Benefits paid to Ahn are taxable. 

b) Premiums paid by Ahn are a personal, non-deductible expense. 

c) Premiums paid by Ahn are a personal, tax-deductible expense. 

d) Benefits paid to Ahn are tax-free.