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Liz's employer paid $3,000 of medical insurance premiums last year for a family medical insurance policy for Liz. The employer provides the same benefits to

Liz's employer paid $3,000 of medical insurance premiums last year for a family medical insurance policy for Liz. The employer provides the same benefits to all employees. Liz's daughter Carrie was hospitalized and the insurance company paid $10,000 directly to the medical provider. Must Liz include either or both the medical insurance premiums and proceeds in her gross income?

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