Farah is employed by Success Marketers Inc. and is covered by Employment Insurance (El) and Canada Pension Plan (CPP). Her company offers a group disability coverage of 50% of her gross income with a benefit period of six months and a waiting period of seven days. She has the option to pay the entire premium for her coverage through salary deduction or elect her employer to cover the premium. She makes a gross income of $60,000 per year and estimates that she needs $2,000 per month to meet her monthly expenses. Based on the two options how could Farah's disability income be taxed?