Choose the response that correctly completes the last sentence describing the tax treatment of disability benefits paid under the Social Security Disability Insurance (SSDI) program. Taxpayers who receive this income generally must have worked for a certain period of time and paid social security taxes on their earnings while they were working. This type of disability income is:

a) never taxable.

b) Taxable and reportable as pension income regardless of the taxpayer's age.

c) Taxable and reportable as additional other income on line 8z of Schedule 1, Additional Income and Adjustments to Income.

d) Taxed in the same manner as other social security benefits.