Faisal works for American Motors. American Motors paid a $1,200 premium on Faisal's health insurance in 2022. Faisal had an operation on his foot in 2022 that cost $7,200. The insurance company paid for $6,800 of it. Which one of the following is true for 2022? 

a. Faisal must claim the $1,200 premium paid by his employer as income. 

b. None of these events are taxable on his 2022 return. 

c. Faisal must claim the $6,800 paid by the insurance company for the operation as income. 

d. Faisal must claim the $1,200 premium and the $6,800 insurance payment as income