Nimit was reimbursed in 2021 by his insurance compay for a medical expense that he had previously deducted on his 2020 schedule A. itemize deduction. what is the tax treatment of the recovered medical expense in any?

a. the amount recovered is not taxable and should not be included on the 2021 return

b. the amount recovered should be deducted on Schedule A as a medical expense again 2021

c. the amount recovered should be included in income on the 2021 tax return

d. the 2020 return must be amemded to remove the medical expense that was recovered