Joseph's Employer Pays 70% of the Premiums for a Disability

Multiple Choice

Joseph's employer pays 70% of the premiums for a disability insurance policy and Joseph pays for the other 30%.The policy pays Joseph 60% of his normal salary in the event he is injured and cannot return to work for an extended period.Joseph was injured in an accident and was unable to work for several months.During the current year, Joseph collected $75,000 under his disability policy.How much does Joseph include in his gross income?

A) $0
B) $22,500
C) $52,500
D) $75,000