1a. In 2016, Margaret and John Murphy (both over age 65) are married taxpayers who file a joint tax return with AGl of $26,500. During the year, they incurred the following expenses:

Medical insurance premiums	$1,150
Premiums on an insurance policy that pays $100 per day for each day Margaret is hospitalized	400
Medical care lodging (two people, one night)	65
Hospital bills	2,100
Doctor bills	850
Dentist bills	175
Prescription drugs and medicines	340
Psychiatric care	310

In addition, they drove 78 miles for medical transportation, and their insurance company reimbursed them $900 for the above expenses. Calculate the Murphys medical expense deduction:

1	Medical and Dental Expenses total:
2	AGI (line 38 from 1040)
3	AGI x 10% OR x 7.5% if over 65:
4	Deduction (subtract line 3 from line 1):

1b. Janet needs an elevator seat attached to her stairs since she has a medical condition that makes her unable to climb the stairs in her house. The $10,000 spent on the elevator seat does not increase the value of her house according to a local appraiser. How much of the capital asset is deductible in Janets tax return as a medical expense?