Mr. and Mrs. Moss have major medical and dental insurance provided by Mrs. Moss’s employer. This year, they incurred the following un-reimbursed expenses.
Routine office visits to doctors and dentists ........................ $940
Emergency room visits ............................................................   415
Disposable contact lenses for Mr. M .....................................   360
Prescription drugs ...................................................................   500

Compute their itemized deduction for medical expenses if AGI is:

a. $16,000.

b. $50,000.

Assume the taxable year is 2018.