In $2022,$ Margaret and John Murphy $($both over age $65)$ are married taxpayers who file a joint tax return with AGI of $$27,507.$ During the year they incurred the following

expenses:

Medical insurance premiums

Premiums on an insurance policy that pays $$100$ per

day for each day Margaret is hospitalized

Medical care lodging $($two people, one night$)$

Hospital bills

Herbal supplements

Dentist bills

Prescription drugs and medicines

Cosmetic surgery

$$1,200$

$400$

$160$

$2,500$

$75$

$250$

$360$

$400$

In addition, they drove $122$ miles $($all before June $30)$ for medical transportation, and their insurance company reimbursed them $$500$ for the above expenses. On the

following segment of Schedule A of Form $1040,$ calculate the Murphy's medical expense deduction.

If required, round any amount to the nearest dollar. Enter all amounts as positive numbers.

Caution. Do not include expenses reimbursed or paid by others.

Medical $1$ Medical and dental expenses $($see instructions$)........$

and

Dental

$2$ Enter amount from Form $1040$ or $1040-$SR$,$

Expenses

line $11...$

$3$ Multiply line $2$ by $7\mathrm{.}5\%(0\mathrm{.}075)dotsdotsdotsdotsdotsdotsdotsdots$

$3$

$2,063$

$4$ Subtract line $3$ from line $1.$ If line $3$ is more than line $1,$ enter $-0-$

$4$