Problem $5-67($LO $5-3)($Algo$)$

$[$The following information applies to the questions displayed below.$]$

Terry was ill for three months and missed work during this period. During the illness, Terry received $$5,300$ in sick pay

from a disability insurance policy. What amounts are included in Terry's gross income under the following independent

circumstances?

Note: Leave no answer blank. Enter zero if applicable.

Problem $5-67$ Part d $($Algo$)$

d$.$ Terry and his employer share the cost of the disability insurance. Terry's employer paid $$2,600$ in disability premiums for Terry this

year as a nontaxable fringe benefit, and Terry paid the remaining $$970$ of premiums from his after$-$tax salary.

Note: Do not round intermediate calculations. Round your answer to the nearest whole dollar amount.