On a morning walk in November 2020, Alejandra was injured when she was sideswiped by a delivery truck. Alejandra was hospitalized for several days, and the driver of the truck was ticketed and charged with DUI. The owner of the truck, a national parcel delivery service, was concerned that further adverse pub-licity might result if the matter went to court. Consequently, the owner offered Alejandra a settlement if she would sign a release. Under the settlement, the company paid the hospital directly for her medical expenses, and she received a cash award of $200,000. The award specified that the entire amount was for the physical pain and injuries she suffered due to the accident. Since she sustained no permanent injury, Alejandra signed the release in April 2021 and received the $200,000 settlement later that summer?

Is the 200,000 non taxable and not deductible?