40. 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 Worker's 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 huis gross income for the current year? a $12,000 b $8,000 SI 800 d $0