Faye had AGI of $120,000 and paid the following medical expenses this year. Brad is her son. He had gross income of $9,000 during the year that disqualifies him as a dependent. Ignoring his income he would have otherwise qualified as her dependent.

Cataract operation for Brad Prescribed contact lenses for Brad Routine doctor and dentist bills for Faye Prescribed drugs for Faye Cosmetic Surgery (Face-life) Faye

$ 5,400 $ 1,800 $ 12,600 $ 12,550

$ 3,000

If Fay itemizes, she will have a medical expense deduction of:

1. $3,150

2. $4,950

3. $10,350

4. $13,350

5. None of the above