Question 9 : This year a taxpayer was injured in an auto accident. As a result, he received the following payments. 530,000 of disability pay. His disability insurance provided by his employer as a nontaxable fringe benefit. The employer paid $2,600 in disability premiums and the taxpayer paid $1,400 Hospital bills totaled $4,500 and were paid by his health insurance company. The employer paid $6,250 in health insurance premiums on behalf of the employee. What amount must the taxpayer include in his gross income?

Question 10 When the wash sale rules apply, the realized loss is???