Mark paid the following medical expenses during the year (all in excess of rehabilitation): 

Hospital and doctor bills (for self and wife) $10,000 

Non-prescription Tylenol (for self and wife) $10,000 

Hospitalization insurance premiums (for self and wife) $10,000 

Prescription medicine (for non-dependent mother, age 71) $10,000 

Assuming the Millers' adjusted gross income was $200,000, what is the maximum amount of medical expenses that may be deducted on their joint return?