1 A husband's net income is $40,000, while that of his wife is $42,000. His medical expenses amount to $5,000, while hers are $500. What is the highest federal medical expense tax credit they can claim? The non-refundable tax credit rate is 15%. Hint: the 2019 Federal medical expense non-refundable tax credit formula is the lessor of the following: 3% of net income or $2,352. A $645 B $636 C $484 D $570