While Staying at Vail Heights Resort, Jared Falls Over a Pool

While staying at Vail Heights Resort, Jared falls over a pool cleaning vacuum hose left near the edge of the swimming pool, and suffers severe internal injuries. As part of the settlement, Jared receives the following amounts: Pain and Suffering $105,000 Loss of Wages 16,200 How much of the settlement must be included in Jared's Gross Income?

A) $ - 0 -
B) $ 16,200
C) $ 60,600
D) $105,000
E) $121,200