Malcolm Moore, single, had medical expenses of $5,000 last year and was able to deduct $3,000 of them. He was reimbursed $4,500 of these expenses this year by his insurance company. His total itemized deductions last year were $19,000. What amount must he include in this year's tax return as gross income?

a. $5,000 b. $4,500 c. $3,000 d. $2,700 e. None of these