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: 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