Virats employment with Shuler plc was terminated during the tax year 2016/17 and Virat was made redundant on 1 December 2016. Virat received statutory redundancy pay of 5,000. Virat also received an ex gratia payment (i.e. a discretionary payment) of 12,000 from Shuler plc as compensation for loss of employment. What, if any, amount would be taxable in the tax year 2016/17?

A. 5,000

B. 17,000

C. 0. Both of the amounts would be fully exempt

D. 12,000