Ben Became Disabled at the End of Last Year

Multiple Choice

Ben became disabled at the end of last year.In January of the current year, he began to receive $1,500 per month disability payments from a policy that he held through his employer.His employer paid $25 of the monthly premium for the policy and Ben paid $50.How much must Ben include in income in the current year for the disability payments?

A) $600
B) $1,500
C) $6,000
D) $12,000