During $2023,$ Pigpen paid the following expenses for Piggy Sue $($his daughter$)$ and Papa Pig $($his father$)$ and himself:

Doctor bills for Papa Pig $$6,850$

Prescription drugs for Piggy Sue, Papa Pig & Pigpen $1,430$

Surgery for Piggy Sue $9,800$

Insulin for Papa Pig $570$

Nonprescription drugs for Pigpen, Piggy Sue & Papa Pig $1,140$

Piggy Sue qualifies as Pigpen$$s dependent, and Papa Pig would also qualify as a dependent for Pigpen except that Papa Pig received $$10,500$ of taxable income.

Piggy Sue$$s psychiatrist recommended that Piggy Sue be sent to Swine Academy because of its small classes and specialized psychiatric treatment program that is needed to treat Piggy Sue$$s illness. In $2023,$ Pigpen paid the following amounts to Swine Academy:

Psychiatric treatment $$6,400$

Tuition $5,780$

Room, board, misc items $4,110$

Papa Pig, who is a diabetic, moved into Pork Chop Village in March $2023.$ Papa Pig$$s diabetes is controlled with medication. Pork Chop Village, an assisted living & nursing home facility, offers an active lifestyle for older adults. Papa Pig, who was bored living with Pigpen, is thoroughly enjoying all the many activities at Pork Chop Village. Pigpen paid the following amounts to Pork Chop Village on Papa Pig$$s behalf:

Medical care $ $3,925$

Meals $18,650$

Lodging $14,700$