Acme Published a Story About Paul, and as a Result

Acme published a story about Paul, and as a result Paul sued Acme for damage to his reputation, emotional distress, and punitive damages. Paul won an award of $25,750 for damages, $9,550 for emotional distress, and $68,250 for punitive damages. What amount must Paul include in his gross income?

A) $9,550
B) $25,750
C) $68,250
D) $94,000
E) All of these benefits are included in gross income