Which of the following is true of an employee's domestic partner if covered under the company's health insurance benefits?

a$.$ They receive benefits only if they work in the same firm as the employee.

b$.$ They are not covered under the employee's health insurance benefits.

c$.$ They are not considered as dependents of the employee.

d$.$ They get benefits that are taxed as wages of the employee receiving the benefits.

e$.$ They get the same tax benefits as those received by spouses.