Pam Recently Was Sickened by Eating Spoiled Peanut Butter

Pam recently was sickened by eating spoiled peanut butter. She successfully sued the manufacturer for her medical bills ($4,270) , her emotional distress ($6,300-she now fears peanut butter) , and punitive damages ($45,000) . What amount must Pam include in her gross income?

A) $45,000
B) $51,300
C) $49,270
D) $10,570
E) $0-none of these benefits are included in gross income.