Tom, a new tax preparer, has heard of certain disaster relief payments that help individuals in lieu of the COVID-19 pandemic. Several of his clients have asked about one or more of these which they would like to claim/report for tax year 2020. In the following statements, employees dont have to include these payments in income, except for:

a) Reimbursement for necessary personal, family, living, or funeral expenses incurred as a result of a qualified disaster. b) Reimbursement for necessary expenses incurred for the repair or rehabilitation of a personal residence. c) Amount paid by a federal, state or local government in connection with a qualified disaster in order to promote the general welfare. d) Unemployment benefits received during the COVID-19 pandemic.