For a self-employed individual, which of the following is true about the use of life insurance in a Keogh plan? (1) the entire cost of life insurance is deductible as a plan contribution (2) the pure life insurance element of an insurance premium is not deductible (3) the portion of the premium that exceed the pure protection value of the insurance is deductible (using Table2001) (4) the nondeductible life insurance element essentially becomes additional taxable income a. and (2) only b. and (4) only c. (2) and (3) only d. (3) and (4) only