Mr. Bowser is a TERMINALLY ILL patient. During the current year, he received accelerated life insurance proceeds of $10,000. His qualified long-term care expenses for the year were $13,000, of which $7,000 was reimbursed by insurance. What amount of the accelerated life insurance must Mr. Bowser include in gross income? $6,000 $7,000 $10,000 $0