1. Emma Doyle, is employed as a corporate attorney. For calendar year 2019, she had AGI of $75,000 and paid the 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 Emma's dependents except that they file a joint return. Emma's 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 2019 and received the reimbursement in January 2020.

   What is Emma's maximum allowable medical expense deduction for 2019? Complete a memo for your firm's tax files in which you document your conclusions.

   TAX FILE MEMORANDUM

   DATE: February 27, 2020

   FROM: Sam Massey

   SUBJECT: Emma Doyle's medical expense deduction

   Emma Doyle's deductible (after any limitations) medical expense deduction is $.

   Although Bob and April can not be claimed as Emma's dependents, they could have been had they not filed a joint return. Therefore, medical expenses incurred on their behalf for the medical expense deduction. Insulin is to the rule that nonprescription drugs as medical expenses. The insurance recovery was not received until 2020. Therefore, it has on the medical expense deduction for 2019.