riley received benefits fro a medical insurance plan for which his employer paid 75% pf the premiums. the employers contributions are not included in rileys gross income. riley has been reimbursed for more than his medical expenses for the calendar year. what part, if any, of the excess reimbursements ,would be taxable to riley, the employer?

a.all the excess reimbursements would be taxable to riley

b.75% OF THE EXCESS reimbursement must be included in rileys income.

c. none of the excess reimbursements would be taxable to riley.

d.25% of the excess reimbursements would be included in rileys income.