Mr. Doe was in a car accident. As a result of his injuries, he received an insurance check for $8,000 from a self-insured plan. His medical bills relating to the accident were $5000 and were taken as a deduction on his tax return this year. How much of this amount can Mr. Doe exclude from his gross income? a. 0 b. $3000 c. $5000 d. $8000