During the current year, Harrison was terminated from his job. After much litigation, Harrison won an age discrimination case against his employer. In conjunction with the suit, he received the following payments during the year:

Unemployment compensation $5,000

Damages for personal injuries $25,000

Punitive damages for the age discrimination $75,000

Refund of court costs from attorney $2,000

What is the amount to be included in Harrison's gross income for the current year?

A) $30,000

B) $80,000

C) $100,000

D) $105,000