While on the road during work, a truck driver crashed, sustaining several injuries. His employer paid $10,000 to reimburse him for medical expenses related to the accident. The truck driver can definitely exclude the medical expense reimbursement if what is the case? Select one: 

a. A $10,000 medical expense deduction was not taken in an earlier year 

b. The injuries sustained were physical as opposed to emotional 

c. The injuries sustained were permanent 

d. The $10,000 payment was made without regard to the amount of time away from