Which of the following is TRUE regarding changes to 2020 tax law for individuals?

Employers may pay up to $5,250 toward an employee's student loan principal and interest. This amount may be excluded from the employee's taxable income.

Individuals may claim up to $500 of charitable contributions as an above-the-line deduction.

Extended unemployment benefits are not taxable income.

A high-deductible health plan (HDHP) may only pay for remote medical care for COVID-19-related treatment after the plan deductible is met.