John has a tax$-$qualified indemnity long$-$term care insurance policy. The annual cost of his care in a long$-$term care facility is $$102,200.$ The annual benefits from his long$-$term care insurance policy amount to $$104,400.$ How will his benefits be taxed?

A$)$ A total of $$2,200$ will be taxed.

B$)$ Ten percent of his benefits will be taxed.

C$)$ His benefits will be free from income taxation.

D$)$ The amount divided by the IRS's daily benefit limit for an indemnity policy will be taxed.