4.) Andrew and Elena are married, employed part time by the State of Florida and together have AGI of $120,000 this year. They have four dependents and file a joint return. They pay $15,000 for a high deductible health insurance policy. During the year, they paid the following amounts for medical care: $9,200 in doctor and dentist bills and hospital expenses, and $3,000 for prescribed medicine and drugs. In October of the current year, they received an insurance reimbursement of $4,400 for hospitalization. Determine the maximum deduction allowable for itemized medical expenses this year before applying the AGI floor limitation.

A.) $7,800.

B.) $27,200

C.) None of the above.

D.) $9,200.

E.) $22,800.