Marion Lassiter has a Net Income For Tax Purposes of $132,450, all of which is rental income. Her husband has a Net Income For Tax Purposes of $1,600. They have three children, ages 14, 16, and 19. All of these children are in good health and continue to live at home. The 19-year-old child has a Net Income For Tax Purposes of $8,460. During the current year, Ms. Lassiter pays the following medical expenses:
 

Marion

$ 4,240

Her Spouse

3,450

14-Year-Old Child

1,860

16-Year-Old Child

2,450

19-Year-Old Child

6,720

Total

$18,720