Andrea owns and runs a printing company that is organized as an S corporation. Unfortunately, she has an accident with a printing press and is rendered disabled. She receives $$4,000$ per month in disability payments. The $S$ corporation had paid the premiums on the policy, but reported the payments on her W$-2.$ How much of the benefit is subject to income tax?

$$2,000$

$$3,000$

$$4,000$

$$0$