Zachery owns a 10-year term critical illness (CI) insurance policy with a $100,000 face value. The policy is a four-condition policy with a return of premium (ROP) rider. Which of the following statements CORRECTLY describes the tax consequences of the premiums paid and the benefits received by Zachery?

a) If Zachery is diagnosed with diabetes, he will receive $100,000 tax-free.

b) If Zachery receives a return of premium (ROP), it will be taxable.

c) The premiums paid by Zachery will be tax-deductible.

d) The premiums paid by Zachery will not qualify for the medical expense tax credit.