Robert works for American Motors. American Motors pays a $$1,200$ premium on Robert's health insurance in $2022.$ Robert has an operation on his big toe in $2022$ that cost $$5,400.$ The insurance company paid for $$4,800$ of it$.$ Which one of the following is true for $2022?$

Group of answer choices

None of these events are taxable on his $2019$ return.

Robert must claim the $$4,800$ paid by the insurance company for the operation as income.

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

Robert must claim the $$1,200$ premium and the $$4,800$ insurance payment as income.