On May $17,2021,$ Taxpayer was injured in an accident during the course of his employment.

As a result of the injuries sustained, Taxpayer received the following payments during $2022$:

Damages for personal injury

$$8,000$

Worker's compensation

$$3,000$

Punitive damages

$$1,000$

Reimbursement from his employer's accident and health plan for medical expenses paid by Taxpayer

$$1,200$

What amount should be included in Taxpayer's gross income for $2022?$

A$.0$

B$.1,200$

C$.1,000$

D$.13,200$

E$.$ None of the above