Ned (a single taxpayer) paid $18,000 of medical expenses in 2020. His AGI in 2020 was $85,000. His other itemized deductions in 2020 (property taxes) were $5,000. Ned is reimbursed $6,000 for these medical expenses in 2021. What amount of the $6,000 refund is taxable in 2021? a. $ 6,000

b. $ 4,225 c. $11,625 d.$ 0 e. None of the answers provided is correct.

*Answer is B . $4,225 - just need to know how that answer was calculated ?