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Your friend Scotty informs you that in $2024$ he received a tax$-$free reimbursement of some medical expenses he paid in $2023.$ Which of the following statements best explains why Scotty is not required to report the reimbursement in gross income?

a$.$Scotty itemized deductions in $2024.$

b$.$Scotty did not itemize deductions in $2023.$

c$.$Scotty itemized deductions in $2023.$

d$.$Scotty did not itemize deductions in $2024.$