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Ms. Cheryl Fernandes is a member of a group disability plan sponsored by her employer. The plan provides periodic benefits that compensate for lost employment

Ms. Cheryl Fernandes is a member of a group disability plan sponsored by her employer. The plan provides periodic benefits that compensate for lost employment income. The cost of the plan is shared with her employer. Her share of the cost was $460 in 2018,$500 in 2019, and $520 in 2020. During 2020, Ms. Fernandez was hospitalized for a period of 2 weeks, resulting in her receiving $7,400 in benefits under the plan. What amount, ifany, will Ms. Fernandes include in her 2020 employment income for the disability benefits?

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