Emma Doyle, age 55, is employed as a corporate attorney. For calendar year 2016, she had AGI of $100,000 and paid the following medical expenses:

Medical insurance premiums $3,700

Doctor and dentist bills for Bob and April (Emmas parents) 6,800

Doctor and dentist bills for Emma 5,200

Prescription medicines for Emma 400

Nonprescription insulin for Emma 350

Bob and April would qualify as Emmas dependents, except that they file a joint return. Emmas medical insurance policy does not cover them. Emma filed a claim for reimbursement of $2,800 of her own expenses with her insurance company in December 2016 and received the reimbursement in January 2017. What is Emmas maximum allowable medical expense deduction for 2016? Prepare a memo for your firms tax files in which you document your conclusions.