Robert Works for American Motors

Robert works for American Motors. American Motors pays a $1,200 premium on Robert's health insurance in 2015. Robert has an operation on his big toe in 2015 that cost $7,200. The insurance company paid for $6,800 of it. Which one of the following is true for 2015?

A) Robert must claim the $1,200 premium paid by his employer as income.
B) Robert must claim the $6,800 paid by the insurance company for the operation as income.
C) Robert must claim the $1,200 premium and the $6,800 insurance payment as income.
D) None of these events are taxable on his 2015 return.