Brian, who would otherwise quality as Susan's dependent, had gross income of $9,000 during the year Susan had AGI of $120,000, paid the following medical expenses in 2018 Cataract operation for Brian $5,400 Brian's prescribed contact lenses 1,800 Susan's doctor and dentist bills 12,600 Over the counter drugs for Susan 250 Total $20,050 Assuming Susan is age 48, she has a medical expense deduction of $600. $850 $10,800. $8.050