Nance deducted $$2,400$ of medical expenses on her $2022$ Federal tax return, Sch A$.$ In $2023,$ she received a $$170$ refund of one of her $2022$ medical expenses. What amount of the refund, if any should she include in her $2023$ gross income if last year her total itemized deductions exceeded the standard deduction by $$500?$

A$)$ None of these as refunds from medical expenses are not included in gross income.

B$)10\%$ of $$170$

C$)$ $$170$

D$)$ $$500$