Kim was seriously injured at her job. As a result of her injury, she received the following payments. 

•     $5,000 reimbursement from employer-provided health insurance for medical expenses paid by Kim. The premiums this year paid by Kim’s employer totaled $6,000. 

•     $15,000 disability pay. Kim has disability insurance provided by her employer as a nontaxable fringe benefit. Kim’s employer paid $6,000 in disability premiums this year on behalf of Kim. 

•     $10,000 received for damages for personal physical injury. 

•     $200,000 in punitive damages. What amount is taxable to Kim? 

a. $215,000 

b. $225,000 

c. $236,000 

d. $0