Elizabeth Received the Following Benefits from Her Employer This Year

Elizabeth received the following benefits from her employer this year: -$5,000 year-end bonus for exceeding sales expectations
-$400 cash as a length-of-service award
-$2,400 for insurance premiums paid by her employer for a disability income policy
-$5,100 for tuition paid by her employer for courses not related to her job under an educational assistance plan
How much must Elizabeth include in gross income?

A) $5,000
B) $5,400
C) $10,100
D) $12,900