Felicia, age 42, incurred the following medical expenses for 2013:

Her adjusted gross income is $50,000. Her health insurance company reimbursed her $8,000 for the above expenses.

Physician charges$2,000

Hospital charges$10,000

Prescription medicine$1,000

Non-prescription medicine$500

Eyeglasses$300

Health club membership$1,200

What is her medical expense deduction?

$ 300

$ 1,550

$13,300

$15,000