Casualty Loss Facts Itemized Deductions Max and Mindy, both age 66, are married-filing-jointly taxpayers living in southern Texas. Max has mostly retired from his job working on drilling rigs and Mindy works as an accountant for a local restaurant. Their 19-year-old son, Jim, lives with them and is a full-time student at Southeast Texas State Veterinary College. Jim earned $1,000 during the year as a teaching assistant but his parents provide most of his support. Max suffered several on-the-job injuries during his career. Max and Mindy's combined gross income is $50,000 and their AGI is $30,000. They itemize their deductions on their individual federal income tax return. Question 1 For each item below, indicate the amount that is a qualifying medical expense. Enter all amounts as positive whole numbers. If the response is zero, enter a zero (0). Solve 1 2 3 4 5 6 Medical Situation Max is covered by the group medical insurance policy through his employer. His after-tax contribution for the premiums was $1,000 per month for family coverage; his employer contributed $1,500 per month. Mindy charged a $200 payment to her chiropractor (which was not covered by their health insurance policy) on December 29, Year 1, on her personal credit card. She did not pay the balance on her card until January 15, Year 2. During Year 1, Jim spent the month of June at a drug-addiction treatment center in Dallas. The total payments were $5,000 for lodging at the center, $2,000 for meals, and $15,000 for medical care and treatment. Max paid $500 for contact lenses and $100 to the doctor who prescribed the contacts. In addition, he paid $4,000 to a physical therapist for treatment to address the effects of the on- the-job injuries. Max spent $20,000 during the year for an elevator in his house. Max has a heart problem and the elevator was recommended by Max's cardiologist so that Max would not have to climb the stairs. The value of Max's home was $120,000 before the elevator was installed and $125,000 after the elevator was installed. He paid $1,200 during the year for operation and upkeep of the elevator. Mindy spent $15,000 at a local hospital for a facelift that she considered necessary to compete with younger employees at her job. Qualifying Expense Notes or Explanations