Third-party sick pay is

	A.	a payment received by an employee in connection with worker's compensation insurance and must be reported by an employer on Form 941
	B.	a payment received by an employee in connection with worker's compensation insurance and is not reported by an employer on Form 941
	C.	a payment received by an employee in connection with disability insurance and is required to be reported by an employer on Form 941
	D.	a payment received by an employee in connection with disability insurance and is not reported by an employer on Form 941
	E.	none of the above