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Rodney has been in the South Carolina National Guard for the past 20 years. This is his last year as an active member. Since Rodney turns 65 in August of this year, he will begin collecting Social Security benefits and Guard retirement pay. His employer laid him off in January and Rodney qualified for unemployment compensation. Rodney received severance pay of $50,000 when terminated by his employer. Which of these amounts are taxable to Rodney in South Carolina?

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