Assuming an employee pays $200 per month in disability premiums and receives a corresponding $5,000 monthly benefit, all while being in the 22% tax bracket, what is the most favorable tax outcome? 

A) The employee pays the full cost with pretax dollars. 

B) The employee pays the full cost with after-tax dollars. 

C) The employer pays the full cost. 

D) The employer and employee share the cost of insurance