Which of the following is not excluded from gross income of the recipient taxpayer?

A$.$ Lump$-$sum payment from an insurance policy for loss of a hand in an autom$8$bile accident.

B$.$ Workers' compensation benefits.

C$.$ Payments in lieu of wages $($while not able to work due to an injury$)$ from an insurance policy paid for by the

taxpayer's employer.

D$.$ Payments in lieu of wages $($while not able to work due to an injury$)$ from an insurance policy paid for by the

taxpayer.