Melanie Bolar (67) will use the single filing status. Her adjusted gross income during the year was $35,000. This is the amount she entered on her Form 1040, line 11. She will itemize her deductions on her Oregon return.

To seek relief from a medical condition during the year, Melanie traveled to a clinic in another state. She incurred the following trip-related expenses:

$90 for a room in a hotel near the clinic (one night).

$85 for non-hospital meals while she was away from home.

Mileage. Melanie drove her own vehicle, and the round-trip distance was 500 miles.

Melanie is not eligible for employer-sponsored health insurance. In addition to the travel expenses, Melanie incurred the following non-trip related, out-of-pocket medical expenses:

$2,200 net out-of-pocket for health insurance premiums (paid with after-tax dollars).

$1,300 for prescriptions.

$350 in co-pays to her doctor.

$300 for new glasses.

$600 for basic dental services, including x-rays and exams.

Given the adjusted gross income limitation, what amount should Melanie deduct for the Oregon medical and dental expense deduction?

$0

$2,255

$2,550

$4,880

what amount should Melanie report for the special Oregon medical subtraction?

$1,400

$1,945

$2,625

$3,615

What code should Melanie use for Section B for Schedule OR-ASC?

Code 315

Code 322

Code 351

Code 361