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 ($3,700) ,her emotional distress ($6,000 − she now fears peanut butter) ,and punitive damages ($44,000) .What amount must Pam include in her gross income?

A) $44,000
B) $50,000
C) $47,700
D) $9,700
E) Zero - none of the benefits are included in gross income.