If Koi International gives Susan a check for $300 to be used as she sees fit, and she uses it to cover her medical insurance premium: Select one: a. she must return any unused portion of the $300 to her employer at the end of the year b. she may consider the amount a reimbursement and pay no taxes on it c. she may ask her insurance company for a receipt so that her employer can exclude the amount from its taxes d. she must declare the amount and pay taxes on it