W, who is unmarried and files a single return, had adjusted gross income of $50,000 in 2020.

The following is a list of W's itemized deductions for 2020, 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

3,250

In 2021 W received $6,000 as reimbursement from his health insurance company. How

much of the reimbursement must W include in his 2021 gross income?

a.

$100

b.

$3,850

c.

$6,000

d.

$2,250

e.

$5,000

f.

None of the above.