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?
$\begin{array}{lr}\text { Pain and Suffering } & \$ 105,000 \\\text { Loss of Wages } & 16,200\end{array}$

A) $- 0 -
B) $16,200
C) $60,600
D) $105,000
E) $121,200