During 2016, Sarah, age 29, had adjusted gross income of $12,000 and paid the following amounts for medical expense: In 2016, Sarah drove 137 miles for medical transportation in her personal automobile, she uses the standard mileage allowance. Her insurance company reimbursed Sarah $30 during the year for the above medical expenses. Using the schedule below, calculate the amount of Sarah's deduction for medical and dental expenses for the 2016 tax year