Which of the following is an explanation for why insurance premiums on a key employee are not deductible?

A. The insurance deduction would offset taxable income without the potential for the proceeds generating taxable income

B. The federal government does not want to subsidize insurance companies

C. It is impractical to trace insurance premiums to the receipt of proceeds

D. Congress presumes that all expenses are not deductible unless specifically allowed in the internal revenue code

E. this rule was grandfathered from a time when the IRC disallowed all insurance premiums deductions