Which of the following requirements must be met to have the…

Which of the following requirements must be met to have the possibility of both employer deductible premiums and non-taxation of employee disability benefits?(I)the benefit is based on permanent loss of use of a member or function of the body(II)the benefits are specifically paid from a cafeteria plan (III)the benefit is computed by reference to the nature of the injury and not to the period the employee is absent from work(IV)an FSA is used to pay for benefits