A "grouped" plan is an arrangement where an employer agrees to acquire, fund and hold D$.$I. and C$.$I. contracts for the benefit of two or more of its employees, rather than using a group insurance plan offered by an insurance company. Benefits claimed under the policies are paid directly to the disabled employee.

"Magic Instruments" $($a corporation$)$ established a "grouped" disability plan for its office staff in $2018.$ The plan in turn purchased individual disability income replacement on the lives of each of its employees. With regard to one employee, Tristian, the company paid $$1100$ in premiums in $2018.$ The company was able to tax deduct the full $$1100$ but Tristian did not have to report a taxable benefit for the premiums paid in $2018.$ In $2019,$ Tristian received $$4500$ in income replacement benefits from the plan as he had to be away from work due to an injury while playing hockey.

How much did Tristian have to report as a taxable benefit in $2019?$

Select one:

a$.$ $$4,500$