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Which is the better option? Payback the LTD and get a tax credit (if applicable) or pay 85% on my $50,000 Social Security settlement?

I owe the long term disability company $28,000. The offset until I'm 67 is roughly the same amount. The insurance company told me I could keep all of my Social Security settlement if I waive future payments.
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Which is the better option? Payback the LTD and get a tax credit (if applicable) or pay 85% on my $50,000 Social Security settlement?

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