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

Ms. Colleen Finley 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 plan premiums was $440 in 2023 and $540 in 2024. In 2024, Ms. Finley was hospitalized for a period of two weeks resulting in her receiving $7300 in disability plan benefits. What amount, if any, will Ms. Finley include in her 2024 employment income with respect to the receipt of the disability benefits?

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