Which of the following statements concerning a group carve-out plan is (are) correct? 1. The coverage is available on a discriminatory basis. 2. The employer deducts the premium cost, which is not taxable income for the employee. 3. A double bonus plan can overcome the executive's dislike of the taxation of the policy premium. Group of answer choices 1 and 3. 2 and 3. 1, 2, and 3. 2 only.