Wanda, one of your clients, is a state sheriffs deputy. Wanda was injured while on duty. Under her union contract with the state, Wanda may choose between a $1,000 weekly sick-pay distribution and an $850 weekly state workers compensation payment. Wanda is in a 28% tax bracket. Based on Revenue Ruling 83-77, which option is more tax advantageous for Wanda?

a. The $850 weekly state workers compensation.

b. The $1,000 weekly sick-pay distribution.