Jane retired on disability in 2020. The Disability Insurance plan that she was covered by was paid partly by Jane and partly by her employer. Jane has met the minimum retirement age and received a Form 1099-R with code 3 in box 7. How will Jane report the disability income on her Form 1040?

Select one:

a. As fully taxable on line 7.

b. As partly taxable on lines 5a and b.

c. As fully taxable on line 4a and b.

d. As partly taxable on line 7.