I need help answering part A. Thanks

Rebecca and Irving incur the following medical expenses during the current year: Medical insurance premiums $4,500 Hospital 950 Doctors 1,925 Dentist 575 Veterinarian 170 Chiropractor 220 Cosmetic surgery 1,450 Over-the-counter drugs 165 Prescription drugs 195 Crutches 105 They receive $4,000 in reimbursements from their insurance company of which $300 is for the cosmetic surgery.

Refer to Exhibit 8-2 to answer the following questions. What is their medical expense deduction if their adjusted gross income is the following:

a. Adjusted gross income of $59,500. Their medical expense deduction is $ .

b. Adjusted gross income of $62,000. Their medical expense deduction is $ 120