10. In 2022 , Jonah's employer pays $8,700 for health insurance premiums for Jonah, Jonah's spouse, and Jonah's three dependent children. Jonah has $100 per month withheld from his pay toward the cost as well. Jonah's employer covers the entire cost ( $1,400 for the year) of Jonah's dental plan for his household. How much gross income will Jonah report from his employer's payments for his health and dental plan premiums? a) $0 b) $1,400 c) $8,900 d) $10,100