Carroll, an unmarried taxpayer with an adjusted gross income of $100,000, incurred and paid the following unreimbursed medical expenses for the year: Doctor bills resulting from a serious fall $5,000 Cosmetic surgery to correct a congenital deformity Colored non-prescription contacts 15,000 300 Carroll had no medical insurance. For regular income tax purposes, what was Carrolls maximum allowable medical expense deduction, after the applicable threshold limitation, for the year?

a. $0

b. $12,500

c. $20,000

d. $20,300