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Xu was disabled for part of the year, and he received $11,500 of benefits from a disability insurance policy purchased by his employer. Assume that

Xu was disabled for part of the year, and he received $11,500 of benefits from a disability insurance policy purchased by his employer. Assume that Xu was not previously taxed on the disability insurance premiums paid by his employer. Xu must include all $11,500 of benefits in his gross income because he was not taxed on the disability insurance premiums paid by his employer. True or False?

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