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In 2022, Melissa paid $15,000 of medical expenses of which she was only able to include $7,500 in her itemized deductions because of an AGI

In 2022, Melissa paid $15,000 of medical expenses of which she was only able to include $7,500 in her itemized deductions because of an AGI floor limitation. In 2023, Melissa received a $10,000 reimbursement from her insurance company for these expenses. How much of the reimbursement must be included in her gross income for 2023? Assume Melissa had $20,000 in total itemized deductions in 2022 and her standard deduction was $6,350

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