Your friend Scotty informs you that he received a "tax$-$free" reimbursement in $2023$ of some medical expenses he paid in $2022.$ Which of the following statements best explains why Scotty is not required to report the reimbursement in gross income?

a$.$

Scotty did not itemize deductions in $2022$

b$.$

Scotty itemized deductions in $2021$

c$.$

Scotty itemized deductions in $2022$

d$.$

Scotty itemized deductions in $2021$ but not in $2022$

e$.$

Scotty did not itemize deductions in $2021$