An individual receives worker compensation benefits from the provincial government amounting to $$12,000$ in $2023.$ How is this amount handled for tax reporting purposes?

A$)$ Not taxable so there is no reason to report it$.$

B$)$ $$12,000$ added to other income and $$12,000$ is deducted as an "other deduction" in determining net income for tax purposes.

C$)$ $$12,000$ added to other income and $$12,000$ is deducted from net income in determining taxable income.

D$)$ $$12,000$ added as other income in calculating net income and taxable