During the current year Alfred Allen sustained a serious injury in the course of his employment. As a result of this injury, Allen received the following amounts during the same year:
-Workers' compensation $2,400
-Reimbursement from employer's accident and health plan for medical expenses, paid by Allen $1,800
-Damages for personal injuries $8,000
How much of the above amounts should Allen include in his gross income for the current year?
a. $12,200
b. $8,000
c. $1,800
d. $0
