. W, who is married and files a joint return, had adjusted gross income of $50,000 in 2017. The following is a list of W's itemized deductions for 2017, before any percentage limitations: Unreimbursed medical expenses $6,000 Charitable contributions 2,000 Interest paid on home mortgage 5,000 State and local income taxes 3,550 In 2018 W received $6,000 as reimbursement from his insurance company. How much of the reimbursement must W include in his 2018 gross income?

a. $100 b. $3,850 c. $6,000 d. $2,250 e. $5,000 f. None of the above.