Typically, when group long-term disability income insurance premiums are paid by a C corporation, all disability benefit

Question:

Typically, when group long-term disability income insurance premiums are paid by a C corporation, all disability benefit amounts received by an employee are
a. not includable in the income of the employee for federal tax purposes without regard to any other sources of income.
b. includable in the income of the employee for federal tax purposes without regard to any other sources of income.
c. not includable in the income of the employee for federal tax purposes if any portion of the benefit is reduced/offset by other income.
d. includable in the income of the employee for federal tax purposes if any portion of the benefit is reduced/offset by other income.
e. includable in the income of the employee for federal tax purposes unless he or she is over age 65.