Emma Doyle is employed as a corporate attorney. For calendar year 2020, she had AGI of $75,000 and paid the following medical expenses: 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 2020 and received the reimbursement in January 2021. What is Emma's maximum allowable medical expense deduction for 2020? Complete a memo for your firm's tax files in which you document your conclusions. TAX FILE MEMORANDUM DATE: February 27, 2021 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 cannot 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 2021. Therefore, it has on the medical expense deduction for 2020