Don (54) has not yet reached the minimum retirement age. However, he suffers from a debilitating illness and retired on disability in 2019. While he was working, his employer paid for his disability policy with pre-tax dollars. How are Don's disability pension benefits reported on his tax return?

Don's disability pension benefits are neither taxable nor reportable.

As wages on line 1 of Form 1040.

As pension income on line 4d of Form 1040.

As other income on line 8 of Schedule 1 (Form 1040).