Michael and Amber are married. In late 2018, Amber becomes pregnant. Their daughter, Zoey, is born in 2019. Following Zoey’s birth, Amber takes six weeks of maternity leave, while Michael takes four weeks of paternity leave. Amber’s employer allows her to collect six weeks of full pay under their short-term disability plan. Amber’s employer pays the full premium for the plan. Michael’s employer allows him to take paid time off for the first week and then collect three weeks of full pay under his employer’s fully insured paid family medical leave insurance program. Michael pays premium for the paid family medical leave insurance from each of his paychecks on a post-tax basis. Michael’s employer does not contribute any portion of the premium for the paid family medical leave insurance. Are Amber’s short-term disability payments and Michael’s paid family medical leave insurance payments includible in their federal gross income?