Brad Suffers from Congestive Heart Failure and Has Been Admitted

Brad suffers from congestive heart failure and has been admitted to a nursing home where he is expected to spend the remainder of his life. His doctor has certified him as chronically ill. In 2018, Brad receives $320 per day from his life insurance policy for 100 days ($32,000) as accelerated death benefits. Brad's nursing home care costs $300 per day ($30,000 for the 100 days of care) . Brad will be allowed to exclude

A) $2,000.
B) $32,000.
C) $30,000.
D) $0.