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 $1,200

Premiums on an insurance policy that pays $100 per day for each day Margaret is hospitalized 400

Medical care lodging (two people, one night) 160

Hospital bills 2,500

Herbal supplements 75

Dentist bills 250

Prescription drugs and medicines 360

Cosmetic surgery 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 Murphys medical expense deduction. Caution. Do not include expenses reimbursed or paid by others.

	Caution. Do not include expenses reimbursed or paid by others.
Medical and Dental Expenses	1	Medical and dental expenses (see instructions) . . . . . . . . . . . . . .				1	fill in the blank 1
	2	Enter amount from Form 1040 or 1040-SR, line 11. . . . .	2	fill in the blank 2
	3	Multiply line 2 by 7.5% (0.075) . . . . . . . . . . . . . . . . . . . . . . . . . . . .				3	fill in the blank 3
	4	Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . .							4	fill in the blank 4