Jose works as painter for Saner Construction. He fell off a ladder and broke his leg. Jose received Workers Compensation for this accident. How will this income be treated on his Form 1040? Select one:

a. It will not be taxable and not reported on Form 1040.

b. It will be credited from his wages on Schedule 3 line 6.

c. It will be taxed as ordinary income on Schedule 1 line 8.

d. It will be treated as a disability pension on Schedule 1 line 8.