In 2022, Jonah’s employer pays $8,700 for health insurance premiums for Jonah, Jonah’s spouse, and Jonah’s three dependent children. Jonah has $100 per month withheld from his pay toward the cost as well. Jonah’s employer covers the entire cost ($1,400 for the year) of Jonah’s dental plan for his household. How much gross income will Jonah report from his employer’s payments for his health and dental plan premiums?

a. $0

b. $1,400

c. $8,900

d. $10,100