26. Your friend Scotty informs you that he received a "tax-free" reimbursement in 2018 of some medical expenses he paid in 2017. Which of the following statements best explains why Scotty is not required to report the reimbursement in gross income? a. Scotty itemized deductions in 2017. b. Scotty did not itemize deductions in 2017. c. Scotty itemized deductions in 2018. d. Scotty did not itemize deductions in 2018. e. Scotty itemized deductions in 2018 but not in 2017