Emma Doyle is employed as a corporate attorney. For calendar year 2021, 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 2021 and received the reimbursement in January 2022.

What is Emma's maximum allowable medical expense deduction for 2021? Complete a memo for your firm's tax files in which you document your conclusions.

TAX FILE MEMORANDUM

DATE: February 27, 2022

FROM: Sam Massey

SUBJECT: Emma Doyle's Medical Expense Deduction

Emma Doyle's deductible (after any limitations) medical expense deduction is $fill in the blank 1.