In 2023, Charla, a single taxpayer with no dependents, was severely hurt in a farm accident. Charla is 38 years old. The accident left Charla’s legs 85% paralyzed. After incurring \($14,000\) of medical expenses at the hospital, the doctor recommended that Charla install a pool at her home for therapy. The pool cost \($25,000\) to install and increased the value of her home by \($22,000.\) She spent \($930\) maintaining the pool in 2023 and \($1,060\) in 2024. Charla also purchased a wheelchair on December 28, 2023, for \($2,300,\) which she charged to her credit card. She paid her credit card bill on January 6, 2024. She also purchased a hospital bed for \($3,800\) but did not pay for the bed until 2024. Charla paid her physical therapist \($4,000\) for services performed in 2023. Charla paid \($1,200\) in medical insurance premiums on an after-tax basis in both 2023 and 2024. In 2024, the insurance company reimbursed Charla \($9,000\) for her hospital stay in 2023. Her AGI for 2023 and 2024 is \($38,000\) and \($43,000,\) respectively, not considering any of the above items. Charla has no other itemized deductions in either year.

a. What is Charla’s taxable income for 2023?

b. What is Charla’s medical expense deduction for 2024? How does she treat the reimbursement?