In 2020, James incurred total qualified medical expenses of $6,650. His 2020 AGI was $40,000. In 2021, he received a partial reimbursement of these expenses in the amount of $4,200 from his insurance company. He claimed the standard deduction in 2020. How much of this reimbursed amount must James report as gross income on his 2021 tax return? Select one: O a. None of these Ob. $3,650 (the amount in excess of 7.5% of his 2020 AGI) 0 $4,200 O d. $0 OX $3,000