1. Determine the amount of medical expenses allowable as an itemized deduction after limitations. John (age 52) and Mary (age 49) have adjusted gross income in 2023 totaling $200,000. Neither John nor Mary is self employed. Their medical type expenses in 2022 are as follows:

Blue Cross Premiums (policy covers 80% of certain medical costs)	4,000
Accident Policy Premiums (policy pays $100/day for any day policyholder is hospitalized)	500
Accident Policy Premium (pays a fixed amount for loss of hand/fingers etc	100
Disability Policy premium (pays $100/day if policyholder becomes disabled).	1,000
Qualified Long Term Care Premium each has a policy)	1,550/900
Prescription drugs	388
Over the counter drugs (Aspirin, cough medicine etc.)	600
Doctors and dentists (not covered by insurance	800
Hospital emergency room (not covered by insurance	1,000
Cost of Mary's "facelift" (not covered by insurance)	1,500
John's eyeglasses	300
Mary's contact lenses	50
Contact lens wetting/cleaning solutions	200
Ambulance	100
Wheelchair rental
Mileage driven for doctor appointments (evenly thru yr)	100 miles
Parking for doctor visits	200

In addition, Mary's mother Kate resides with them. John and Mary provide over half of Kate's support. Kate's only income is $5,000 interest income and $6,000 social security income. During 2023 John and Mary paid the following medical expenses for Kate:

Hearing aids	4,800
Hearing aid batteries	200
Installation of an elevator in their home Since Kate can no longer walk the stairs Cost of elevator/installation	$ 12,000
Increase in Fair Market Value of the house due to elevator	$2,000