Kyle and Viviane are married and they have three children. Viviane has a full-time job, and she has disability coverage through her employer's group plan. Her employer pays the premiums on her behalf, but then includes it as a taxable benefit on her T4. Kyle is self employed as a sole proprietor and he has an individual disability policy. Which of the following statements are true?
1) Viviane can report her disability premiums as an eligible expense for the purpose of the federal medical expenses tax credit.
2) Kyle can deduct his disability insurance premiums from his business income.
3) If Viviane receives benefits from her disability plan, those benefits will not be subject to tax.
4) If Kyle receives benefits from his disability plan, those benefits will not be subject to tax.