Samantha was ill for four months this year. Samantha missed work during this period, but disability insurance paid $18,000 of disability pay to replace her missed salary. Samantha shares the cost of the insurance with her employer. This year Samantha's employer paid $2,200 in disability premiums for Samantha as a nontaxable fringe benefit and Samantha paid the remaining $1,100 of premiums from her salary. What amount of the disability pay must Samantha include in her gross income {Rounded to the nearest whole dollar}?
A. $18,000
B. $12,000
C. $7,000
D. $1,100
E. $0—none of these disability pay is included in gross income
Answer: B