Deshawn Carter has just received his open-enrollment notification and has asked you to assess his disability insurance coverage. He currently has a long-term, any-occupation disability policy available through his employer that pays a benefit of 80% of his $ 85,000 gross annual income. Deshawn has previously chosen to have his premiums deducted from his salary on a before-tax basis, and the premium dollars are not being added back into his taxable income. He has asked you to determine the net after-tax benefit he would receive should he become disabled under each of the following situations: a. No changes are made to his policy. b. He elects to have the pretax dollars used to pay his policy premiums added back into his taxable income. (Remember to remind Deshawn that this is an irrevocable election.) c. His employer has offered to pay 50% of the premium on his behalf, and Deshawn would elect to pay the other half of the premium with after-tax dollars. (Remember to address with Deshawn how the income tax impact of this election will change his net benefit over the next several years, assuming his salary remains static.)