During the year, BILL sustained a serious injury in the course of employment. As

a result of the injury, he received the following payments during the year 2017:

Damage award based upon loss of income $7,000

Workers Compensation $4,500

Reimbursement from BILL'S Employers health insurance Plan for medical expenses paid by BILL $2,000

Damage award for physical injuries $5,000

What is the amount to be included in BILLs gross income for 2017?

a.$6,500

b.$7,000

c.$9,500

d.$ 0

e$11,500