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. For calendar year 2 0 2 3 , Anna and Betty Hansen ( ages 5 9 and 6 0 ) file a joint return

. For calendar year 2023, Anna and Betty Hansen (ages 59 and 60) file a joint return reflecting AGI of $280,000. They incur the following expenditures:
\table[[Medical expenses before 7.5%-of-AGI floor,$30,000
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