2. Tatiana suffers from congestive kidney disease and has been admitted to a nursing home where she is expected to spend the remainder of her life. Her doctor has certified her as chronically ill. In 2021, Tatiana receives $320 per day from her life insurance policy for 100 days ($32,000) as accelerated death benefits. Tatiana's nursing home care costs $300 per day ($30,000 for the 100 days of care). Tatiana will be allowed to exclude A) $0. B) $30,000 C) $32,000. D) $2,000. 3. Mario is injured and receives $16,000 of income from a disability policy. Mario's employer paid 75% of the disability policy premiums and Mario paid the remainder. In addition, Mario's employer has paid all the $3,000 of premiums on a health policy that paid Mario's doctor bills of $10,000. How much of the benefits must Mario include in income? A) $3,000 B) $10,000 C) $12,000 D) $16,000