this year, randy, an employee, for the past 10 years, was disabled and was paid $70,000 in disability insurance benefits by the insurance company. for the past 10 years,randy paid a total for $10,000 of the disability insurance premiums his employer paid the remaining balance of the premiums for the past 10 years. this year, randy is required to report to CRA(Canada Revenue Agency) this amount as a taxable employment benefit? show calculation please...