Jesse age 65, a calendar year cash basis individual, had the following transactions for 2022: Medical expenses incurred and paid in 2022 $5,500 Doctor bill incurred in 2021 but not paid until 2022 2,100 Unpaid portion of hospital bill, incurred in 2017 but paid until 2021 3,500 Refund (received in 2021) from a dentist whom mistakenly overcharged Jesse for dental work performed and paid in 2021. 300 Jesse, who had AGI of $60,000, has deductible medical expenses for 2022 of: a. $1,600 b. $3,100 c. $5,100 c. $1,300 d. None of the above