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A has AGI of $400,000 in 2022 and has medical expenses of $65,000 in 2022. In 2023, As insurance company reimburses him for $40,000 of

A has AGI of $400,000 in 2022 and has medical expenses of $65,000 in 2022. In 2023, As insurance company reimburses him for $40,000 of those expenses. How much of the $40,000 does A have to include in computing its taxable income for 2023?

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