Which of the following correctly describe taxation of an insured death benefit received by a beneficiary from a qualified plan? (1) the pure insurance element is normally income tax free (2) 100% of the benefit is distributed tax free (3) non-death benefit distributions are taxed as qualified plan distributions (4) Table 2001 costs paid by the participant may not be recovered tax free Question 16 options: a) (2) (3) and (4) only b) (1) (2) and (3) only c) (1) (2) (3) and (4) d) (1) and (3) only