Ainsley Lavignes net income for tax purposes for 2018 was $65,000. For 2018, Ainsleys husband Adam had a net income for tax purposes of $43,000. Ainsley and Adam paid the following medical expenses in 2018:

Ainsley: Adam:

Prescription Drugs $ 500 Prescription Drugs $ 600

Dental $ 750 Dental $ 800

Prescription Glasses $ 250 Private Medical plan $ 2,000

Total $ 1,500 Total $ 3,400

Required:

Determine the optimal medical expense tax credit for 2018, and indicate who should claim the credit on their return. The 2018 threshold amount for medical expenses is $2,302. Show all calculations. Round your calculations to the nearest dollar.