For 2017, Betsy and Bob, ages 62 and 68, respectively, are married taxpayers who file a joint tax return with AGI of $48,000. During the year they incurred the following expenses:

Medical insurance premiums $3,000

Hospital bills (knee replacement for Bob) $2,300

Hospital bills (face lift for Betsy) $2,600

Doctor bills $750

Dentist bills $125

Eyeglasses $340

Acupuncture treatments (for Bob's knee pain prior to his operation) $300

In addition, their insurance company reimbursed them $3,000 for the above expenses.

Calculate Betsy and Bob's deduction for medical and dental expenses for 2017.