Heidi works at an accounting firm, Optimal Accounting Inc. She is a member of the company's group benefits plan, which includes group healthcare coverage. Optimal pays 100% of the premiums for Heidi's group healthcare insurance. Which statement correctly describes the tax treatment of the premiums paid and any benefits received by Heidi under the plan? Question 13 options: 

a) Premiums paid are a tax-deductible expense for Optimal and a taxable benefit to Heidi 

b) Premiums paid are not tax-deductible for Optimal but are a taxable benefit to Heidi 

c) Premiums paid are tax-deductible for Optimal, and benefits received are tax-free for Heidi 

d) Premiums paid are not tax-deductible for Optimal, and benefits received are not taxable to Heidi