Pam recently was sickened by eating spoiled peanut butter. She successfully sued the manufacturer for her medical bills ($3,700), her emotional distress ($6,000 - she now fears peanut butter), and punitive damages ($44,000). What amount must Pam include in her gross income?
A. $44,000
B. $50,000
C. $47,700
D. $9,700
E. Zero - none of the above benefits is included in gross income