A patient was seeking loss-of-wages benefits due to injuries sustained in a motor vehicle accident. The insurance company requested a second opinion regarding injuries and sent the patient for an Independent Medical Exam (IME), where a level 3 outpatient consultation service was provided. The IME physician reviewed medical records from the emergency department, the primary care physician, and pain management center. The IME report was sent to the insurance company. Which code is assigned?
a. 99243-90
b. 99243-77
c. 99243-26
d. 99243-32