Jayla is a single taxpayer with no dependents. She is in poor health and incurs

doctor's bill of $$1,000$ during the current year. One of her good friends, Jennifer,

gives $$200$ to Jayla's sister, Joanna, to help with that bill. Joanna pays the entire

bill to the hospital in the current year. Who can deduct the $$1,000?$

Joanna $($the sister$)$

All three

No one

Jennifer $($the friend$)$

Jayla $($the sick taxpayer$)$