In 2018, Robert, an unmarried former volleyball player single taxpayer with no children , was severely hurt in a boating accident. Robert is 45 years old. The accident left Robert's legs 85% paralyzed. 1. After incurring $14,000 of medical expenses at the hospital, the doctor recommended that Robert install a pool at his home for therapy. 2. The pool cost $25,000 to install and increased the value of his home by $22,000. 3. He spent $930 maintaining the pool in 2018 and $1,060 in 2019. 4. Robert also purchased a wheelchair on December 28, 2018, for $2,300, which he charged to his Visa credit card. 5. He paid his Visa bill on January 6, 2019. 6. He also purchased a hospital bed for $3,800 but did not pay for the bed until 2019. 7. Robert paid his physical therapist $4,000 for services performed in 2019. 8. Robert paid $1,200 in medical insurance premiums on an after-tax basis in both 2018 and 2019. 9. In 2019, the insurance company reimbursed Robert $9,000 for his hospital stay in 2018. 10. His AGI for 2018 and 2019 is $38,000 and $43,000, respectively, not considering any of the above items. 11. Robert has no other itemized deductions in either year. How does Robert treat the reimbursement in 2019? What is the amount in