A Review of the 2013 Tax File of Gregory,a Single

A review of the 2013 tax file of Gregory,a single taxpayer who is age 40,provides the following information regarding Gregory's 2013 tax status: In 2014,Gregory receives a reimbursement for last year's medical expenses of $1,200.As a result,Gregory must

A) include $300 in gross income for 2014.
B) include $1,200 in gross income for 2014.
C) reduce 2014's medical expenses by $1,200.
D) amend the 2013 return.