Derek and Cynthia are married and together have AGI of $100,000 in Year 1. They pay $3,000 for health insurance premiums in Year 1. During the year, they paid the following amounts for medical care: $6,900 in doctor and dentist bills and hospital expenses, and $2,300 for prescription medicine and drugs. In November of Year 1, they received an insurance reimbursement of $2,500 for these expenses. Determine the maximum deduction allowable for medical expenses in Year 1