This year a taxpayer was injured in an auto accident. As a result, he received the following payments. - $30,000 of disability pay. His disability insurance provided by his employer as a nontaxable fringe benefit. The employer paid $2,600 in disability premiums and the taxpayer paid $1,400 - Hospital bills totaled $4,500 and were paid by his health insurance company. - The employer paid $6,250 in health insurance premiums on behalf of the employee. What amount must the taxpayer include in his gross income? A. $30,000 B. $13,000 c. $36,250 D. $10,750 E. $19,500