leah's employer pays the full premium, on her behalf, for her participation in the company's group dental insurance plan. Given this scenario, which of the following statements are true

1. the premium payment is a taxable benefit to leah

2.the premium payment is not a taxable benefit to leah

3.the premium payment is not a tax deductible expense of the employer

4.the premium payment is a tax deductible expense of the employer

A. 1 and 3 only

B. 1 and 4 only

C. 2 and 3 only

D. 2 and 4 only