In 2010, Khalid was in an automobile accident and suffered physical injuries. The accident was caused by Rashad's negligence. In 2011, Khalid collected from the insurance company. He also received $15,000 for loss of income, $5,000 punitive damages, and $8,000 for medical expenses which he had deducted on his 2010 tax return. His other medical expenses exceeded 7.5% of his AGI, and his total itemized deductions were $20,000. As a result of the above, Khalid's 2011 gross income is increased by: $0. $5,000. $13,000. $20,000. $28,000