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Susan Delfino was ill but, fortunately she and her husband, Mike, carried medical insurance and additionally she had insurance benefits under a policy provided by

Susan Delfino was ill but, fortunately she and her husband, Mike, carried medical insurance and additionally she had insurance benefits under a policy provided by her employer. Susan's medical expenses totaled $15,000 and they received $12,000 of benefits under their policy and $6,000 of benefits under Susan's employer's policy. To what extent are the benefits included in their gross income?

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