This Year Zach Was Injured in an Auto Accident

This year Zach was injured in an auto accident.As a result,he received the following payments. Zach received $18,000 of disability pay.Zach has disability insurance provided by his employer as a nontaxable fringe benefit.Zach's employer paid $4,300 in disability premiums for Zach this year.
Zach's hospital bills totaled $4,500 and were paid by his health insurance.Zach has health insurance provided by his employer as a nontaxable fringe benefit.Zach's employer paid $6,250 in health insurance premiums for Zach this year.
What amount must Zach include in his gross income?

A) $22,500
B) $18,000
C) $4,500
D) $10,550
E) Zero - none of the benefits are included in gross income.