Robert Works for American Motors

Robert works for American Motors.American Motors pays a $1,200 premium on Robert's health insurance in 2013.Robert has an operation on his big toe in 2013 that cost $7,200.The insurance company paid for $6,800 of it.Which one of the following is true?

A) Robert must claim the $1,200 premium paid by his employer as income in 2013.
B) Robert must claim the $6,800 paid by the insurance company for the operation as income in 2013.
C) Robert must claim the $1,200 premium and the $6,800 insurance payment as income in 2013.
D) None of these events are taxable on his 2013 return.