In 2022, Jonahs employer pays $8,700 for health insurance premiums for , Jonahs spouse, and Jonahs three dependent childJonahren. Jonah has $100 per month withheld from his pay toward the cost as well. Jonahs employer covers the entire cost ($1,400 for the year) of Jonahs dental plan for his household. How much gross income will Jonah report from his employers payments for his health and dental plan premiums?

a.$0 b.$1,400 c.$8,900 d.10,100