You have been asked to prepare a disability needs analysis for a client and you are in the process of identifying and evaluating the financial risks of disability. Which of the following statements is FALSE?

a) Medical and attendant care costs pose a serious financial risk in the event of disability.

b) The primary amount at risk is the individual's pre-tax income if the disability benefit is non taxable.

c) The financial risk in the event of a disability is the insured's employment or business income.

d) The maximum acceptable loss is the total loss an individual could withstand without causing substantial financial consequences.