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Sydney's employer provides his employees with an insurance policy that pays sick benefits if the employee is out of work due to illness for longer

Sydney's employer provides his employees with an insurance policy that pays sick benefits if the employee is out of work due to illness for longer than a specified period. His employer pays 70% of the premiums and Sydney pays the remaining 30%. When Sydney was out of work, he was paid $4,500 in sick pay from the policy. How much if any, of the sick pay received, is taxable to Sydney?

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