During the year, Carl incurs $4,100 for orthodontic work for Shelley to correct a severe overbite and $2,300 in unreimbursed medical expenses associated with Brad's broken leg. Carl also pays $1,400 in health insurance premiums, which is withheld from his paycheck on a pre-tax basis. Both Brad and Shelley are covered under Carl's medical insurance plan. In addition, Carl incurs $500 for prescription drugs and $1,300 in doctor bills for himself. Carl's AGI is $39,000. Note: At the time the book was printed, the percentage of AGI was 10% for 2019. In Dec. 2019, the rate changed to 7.5%. 10% was used for this question. Carl is divorced and has custody of Brad, his 14-year-old son. Carl's ex-wife has custody of their daughter, Shelley. (Click the icon for additional medical information.) Requirement What is Carl's medical expense deduction for the year assuming that his other itemized deductions exceed the standard deduction? (If an input field is not used in the table leave the input field(s) empty; do not select a label or enter a zero.) Medical expenses Less: Qualified medical expense deduction