In the current year. Wells paid the following expenses:

Premiums on an insurance policy against loss of earnings due to sickness or accident.............$3,000
Physical therapy after spinal surgery....................................................................................................2,000
Premium on an insurance policy that covers reimbursement for the cost of prescription drugs...500

In the current year, Wells recovered $1,500 of the $2,000 that she paid for physical therapy through insurance reimbursement from a group medical policy paid for by her employer. Disregarding the adjusted gross income percentage threshold, what amount could be claimed on Wells’s current-year income tax return for medical
expenses?

a. $4,000

b. $3,500 

c. $1,000

d. $500