Emma Doyle, age 55, is employed as a corporate attorney. For calendar year 2016, she had AGI of $100,000 and paid the following medical expenses:
Medical insurance premiums .....................................................$3,700
Doctor and dentist bills for Bob and April (Emma's parents) ................6,800
Doctor and dentist bills for Emma ................................................5,200
Prescription medicines for Emma ...................................................400
Nonprescription insulin for Emma ..................................................350
Bob and April would qualify as Emma's dependents except that they file a joint return. Emma's medical insurance policy does not cover them. Emma filed a claim for reimbursement of $2,800 of her own expenses with her insurance company in
December 2016 and received the reimbursement in January 2017. What is Emma's maximum allowable medical expense deduction for 2016? Prepare a memo for your firm's tax files in which you document your conclusions.