Jinny wants to purchase a disability insurance contract that would provide her with a nontaxable benefit equal to 100 of her pretax income. Why will an insurer not meet Jinny's request?
A. It's illegal to provide such coverage.
B. The insurer cannot predict Jinny's future income.
C. Disability insurance only covers a portion of income.
D. Insurers do not offer nontaxable benefits.