Emma Doyle, age 55, is employed as a corporate attorney. For calendar year 2013, she had AGI of $100,000 and paid he following medical expenses:

Medical Insurance Premiums $3,700

Doctor and Dentist Bills for Bob and April (Emma's 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 Ema's dependents except that they file a joint return. Emma's medical insurance policy does not cover them. Ema files a claim for reimburseent of $2,800 of her own expenses with her insurance company in December 2013 and received the reimbursement in January 2014.

What is Emma's maximum allowable medical expense deduction for 2013?

Prepare a memo for your firm's tax files in which you document your conclusions.