Carson is divorced and has custody of Bruce, his 14-year-old son. Carson's ex-wife has custody of their daughter, Sandy. During the year, Carson incurs $ 4 comma 500 for orthodontic work for Sandy to correct a severe overbite and $ 2 comma 300 in unreimbursed medical expenses associated with Bruce's broken leg. Carson also pays $ 1 comma 100 in health insurance premiums, which is withheld from his paycheck on a pre-tax basis. Both Bruce and Sandy are covered under Carson's medical insurance plan. In addition, Carson incurs $ 500 for prescription drugs and $ 1 comma 100 in doctor bills for himself. Carson's AGI is $ 43 comma 000.