Your client, age 24, works at a company that provides a 60% disability policy on her $40,000 salary. The total premium is $2,000 of which the client pays $400 and the employer pays the remainder. The elimination period is 90 days. Which statement is correct regarding the premium for this disability policy?

Group of answer choices

a. No deduction is allowed for the $400 premium that the client pays toward the disability policy.

b. The client will report the $1,600 as income for the employee employerpaid portion of the disability premium.

c. The employer cannot deduct $1,600 for the disability premium paid on the clients behalf.

d. The employer can deduct the $2,000 disability premium payment paid on clients behalf.

show work or explain please