Mary and Melvin have had a rough medical year. Their oldest son Merton (18 years old) contracted a super-bug that was unresponsive to antibiotics. After spending 15days in the ICA at the hospital, Merton was moved to a regular room to recover for an additional 8 days. Fortunately he has returned to full health. Megan (21 full-time student), their daughter, has had some issues with her eyes and has changed her eye prescription 4 times this year. Total out of pocket expenses for Merton were $37,000. Megan's optometrist visits totaled $800, eyeglass frames $1,200, and lenses $1,600. Mary and Melvin have AGI of $175,000. They have $10,000 of other itemized deductions. What is their total itemized deduction amount?

a.$50,600

b.$40,600

c.$37,475

d.$33,100