Mr. Jones’ father is a dependant. His father’s Division B income is only $8,500 for 2016. During the year, Mr. Jones paid medical expenses of $1,000 on behalf of his father and $2,500 for himself. Mr. Jones’ Division B income is $100,000 for 2016.

REQUIRED

Determine the maximum amount that Mr. Jones can claim as a medical expense tax credit in 2016.