A. Sams employer, BrayBuilt paid the annual long term disability premium of $4,000 on his behalf, he elected to have the premium included in his gross income. Vince fell off a ladder and became disabled. Starting January 1, 2021, Sam received total long term disability benefits of $60,000 for the 18 months he was disabled. What is Sams taxable income for 2021?

B. Ana and Jim are married. Their 8 year old son, Trent requires dependent assistance. Ana earns $42,000 per year and Jim earns $34,000. Anas employer has a dependent care program as part of its cafeteria plan. Trents dependent care costs $500 per month. How much can Ana elect to contribute towards the dependent care assistance program?