6.1.4. Al Daly's adjusted gross income for the year ended December 31, Year 1, was $20,000. He was not covered by any medical insurance plan. During Year 1, he paid $500 to a physician for treatment of a heart condition. He also owed the physician $900 for an operation performed in December Year 1, which he paid in January Year 2. In addition, Daly incurred a $1,700 hospital bill in Year 1, which he charged to his bank credit card in December Year 1, and paid to the bank in January Year 2. Daly's total allowable medical deduction for Year 1 is A. $0 B. $700 C. $1,200 D. $2,200