Maricela suffered a serious illness and was admitted to a nursing home for 90 days. Nursing home charges, including physician fees and other related expenses, were $30,000. Under Maricela's long-term care insurance contract, she received reimbursements of $32,500. How much of the $32,500 reimbursement must be included in Maricela's gross income in 2020? (LABEL AND SHOW ALL WORK WITH CALCULATIONS)

A) $0
B) $2,500
C) $30,000
D) $32,500