Alex and Myra Burg, married and filing joint income tax returns, derive their entire income from the operation of their retail candy shop. Their 2019 adjusted gross income was $50,000. The Burgs itemized their deductions on Schedule A for 2019. The following unreimbursed cash expenditures were among those made by the Burgs during 2019:

Repair and maintenance of motorized wheelchair forphysically handicapped dependent child

$300Tuition, meals, and lodging at special school for physicallyhandicapped dependent child in the institution primarily

for the availability of medical care, with meals and

lodging furnished as necessary incidents to that care

4,000Without regard to the adjusted gross income percentage threshold, what amount may the Burgs claim in their 2019 return as qualifying medical expenses?

$4,000

$0

$300

$4,300