1. Kerri and Jason Smith have an adjusted gross income of $55,000. During the year they incurred unreimbursed expenses of $500 on prescription drugs, $2,506 on doctor and dentist bills, $1,200 on health insurance premiums, and $150 on medical related transportation costs. Assuming they have enough total itemized deductions to itemize, how much will they be allowed to deduct for these unreimbursed medical expenses?

a. $4,356

b. $3,856

c. $0

d. $3,156

2. Marla and Victor Zapata have the following eligible miscellaneous itemized deductions:

Unreimbursed employee business expenses	$1,670
Tax preparation fees	$350
Job hunting expenses	$2,946

They have an adjusted gross income of $63,000 and other itemized deductions of $8,580. How much of the above miscellaneous expenses can they add to their other itemized deductions?

a. $0

b. $4,966

c. $2,020

d. $3,706