Jayden, a calendar year taxpayer, paid $21,400 in medical expenses . He expects $14,980 of the medical expenses to be reimbursed by insurance companies next year. How much can Jayden include in determining his itemized deductions for the current tax year? Disregard the %-of-AGI limitation floor in determining your answer.

How much can Jayden consider for deducting medical expenses before any AGI limitation?

$15,000.

$19,200.

$21,400.

$40,000.