1. Paul incurred $25,670 in legitimate, out-of-pocket medical expenses during the current year. His adjusted gross income amounted to $83,560 this year, and he received a partial reimbursement of $9,412 from his insurance company. How much is his itemized deduction for medical expenses?

2. Amy is a single taxpayer living in Forest Hills, New York, with adjusted gross income of $69,057. Her employer withheld $7,761 in federal income tax, $4,901 in state income tax, and $2,709 in local income taxes from her salary. The real estate taxes on her home are $2,058 and her personal property tax based on the value of her car is $371. Also, she paid $2,638 in state sales taxes for the year. Assuming she elects to itemize her deductions, how much may Amy deduct on Schedule A of Form 1040 for taxes paid? show calculation below