Gord's employer pays the full premium, on Gord's behalf, for his participation in the company's group extended health insurance plan. Given this scenario, which of the following statements are true?

1. The premium payment is a tax-deductible expense for the employer. 2. The premium payment is not a tax-deductible expense for the employer. 3. The premium payment is a taxable benefit to Gord. 4. The premium payment is not a taxable benefit to Gord.

	A.	2 and 4 only
	B.	2 and 3 only
	C.	1 and 3 only
	D.	1 and 4 only.