Which of the following insurance payment benefits would be reported as income and therefore subject to Federal income tax?

a. The death benefit paid to the spouse after the death of her husband.

b.When the insured dies and a MEC pays a death benefit.

c. Disability benefits paid to a disabled worker if premiums for the policy were paid by the employer.

d. Disability benefits paid to a disabled worker if premiums for the policy were paid by the employee with after tax dollars.