Deductions & credits

Found it! This takes me to Section C of Form 8853. As I read the instructions for Form 8853, I don't think this applies as my LTC benefits were NOT PER DIEM and my out of pocket expenses were simply reimbursed. Section C of Form 8853 applies only to PER DIEM benefits. So I don't think Form 8853 is required to be filed. Do you agree? Thanks for your help.