This year a taxpayer was injured in an auto accident. As a result, he received the following payments. . $18,000 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? OA $18,000 OB.S11,700 OC. $10,550 OD. $22,500 OE. Zero-None of these benefits is included in gross income