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A taxpayer earned more than $118,371 in wages and has $951 SDI withheld by one employer and $504 VPDI withheld by his second employer. How

A taxpayer earned more than $118,371 in wages and has $951 SDI withheld by one employer and $504 VPDI withheld by his second employer. How much excess disability insurance did he have withheld?

$0

$271

$305

$504

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