Which of the following disaster-related payments is considered taxable income?

FEMA grants.

Qualified disaster relief payments paid to or for the benefit of an individual to reimburse or pay reasonable and necessary personal, family, or living expenses incurred as a result of a qualified disaster.

Qualified disaster relief payments paid to or for the benefit of an individual to reimburse or pay reasonable and necessary funeral expenses incurred as a result of a qualified disaster.

Wages paid by an employer following a disaster even though the employee is not working.