Itemized Deductions (LO. 4)

Rebecca and Irving incur the following medical expenses during 2018:

Medical insurance premiums	$4,655
Hospital	970
Doctors	2,035
Dentist	595
Veterinarian	200
Chiropractor	225
Cosmetic surgery	1,405
Over-the-counter drugs	160
Prescription drugs	195
Crutches	110

They receive $3,815 in reimbursements from their insurance company of which $295 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 $50,000. Their medical expense deduction is $_______.

b. Adjusted gross income of $61,000. Their medical expense deduction is $_______.