Don and Eve Jaffe are married and jointly have AGI of $$100,000$ in $2022.$ They have two dependent children and file a joint return. During the year, they paid $$3,000$ for medical insurance, $$12,000$ in doctor bills and hospital expenses, and $$2,000$ for prescribed medicine and drugs.

$1.$ In December $2022,$ the Jaffe received an insurance reimbursement of $$2,000$ for hospitalization expenses. Determine the deduction allowable for medical expenses paid during the year.

$2.$ Assume instead that the Jaffe received the $$2,000$ insurance reimbursement in February $2023.$ Determine the deduction allowable for medical expenses incurred in $2022.$ Should that reimbursement be included in their gross income for $2023?$