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Winnie suffered a serious illness and was admitted to a nursing home for 75 days. Nursing home charges, including physician fees and other related expenses

Winnie suffered a serious illness and was admitted to a nursing home for 75 days. Nursing home charges, including physician fees and other related expenses were $26,750. Under Winnie's long-term care insurance contract, she received reimbursements of $27,500. How much of the $27,500 reimbursement must be included in Winnie's gross income in 2020?

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