Kirn 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 for punitive damages.

What amount is taxable to Kim?

a. $215,000
b. $225,000 

c. $236,000

d. $0