Mr. Moore incurred qualifying medical expenses of $4,528 and has net income for tax purposes of $86,287 in the current year. Mr. Moore is single and has no dependents. Assume that the current year limitation for the medical tax credit is $2,500. What is the medical expense tax credit for Mr. Moore under these assumptions?

A.

$2,589

B.

$291

C.

$679

D.

$304