A Review of the 2019 Tax File of Gregory,a Single

Multiple Choice

A review of the 2019 tax file of Gregory,a single taxpayer who is age 40,provides the following information regarding Gregory's 2019 tax status: $$\begin{array} { | l | r | } \hline \text { Adjusted gross income } & \$ 40,000 \\\hline \text { Medical expenses (before percentage limit) } & 5,000 \\\hline \text { Itemized deductions other than medical } & 12,000 \\\hline 2019 \text { potential standard deduction } & 12,200 \\\hline\end{array}$$ In 2020,Gregory receives a reimbursement for last year's medical expenses of $1,200.As a result,Gregory must

A) include $800 in gross income for 2020.
B) include $1,200 in gross income for 2020.
C) reduce 2020's medical expenses by $1,200.
D) amend the 2019 return.