With no explanation, chose the best option from "A", "B", "C" or "D". “No.” Similarly, the witness was asked whether Lawrence paid any portion of the long-term disability insurance or the accidental death insurance. Again, the witness responded, “No.” Regarding the life insurance premiums, the witness stated, “[t]he company [DGC] pays for two times the employees’ annual salary and that premium comes out of the company’s pocket to the extent that the premium is paid.” [¶ 17] Clearly, DGC was making those payments for Lawrence. As a result, he did not have to spend his own disposable income on them. Under the broad statutory and administrative definition of income and gross income, those payments constitute income properly considered in determining child support. N.D.C.C. § 14-09-09.10(8); N.D. Admin. Code § 75-02-04.1-01(5); cf Shaver, 545 N.W.2d at 175 (<HOLDING>); Shipley, 509 N.W.2d at 53 (holding employer

A: recognizing contribution in the appropriate case
B: holding an employers contribution to a taxdeferred plan also constitutes income
C: recognizing a right to contribution
D: holding that a creditors failure to vote or to object to a chapter 11 plan constitutes acceptance of the plan
B.