1. Jon, age 45, had adjusted gross income of $26,000 in 2021. During the year, he incurred and paid the following medical expenses:

   Drugs and medicines prescribed by doctors	$300
   Health insurance premiums	$750
   Doctors' fees	$2,650
   Eyeglasses	$75

   Jon received $900 in 2021 as a reimbursement for a portion of the doctors' fees. If Jon were to itemize his deductions, what would be his allowable medical expense deduction after the adjusted gross income limitation is taken into account?

   a.$2,875

   b.$275

   c.$925

   d.$0

   e.None of these choices are correct.