Ms$.$ Marnie Lawson and her spouse, Lloyd Lawson, have $2023$ medical expenses which total $$5200.$ While Ms$.$ Lawson has $2023$ Net Income for Tax purposes of $$160000,$ Lloyd's only income is $$700$ in savings account interest. They have one child, Mandy, who is $24$ and has $2023$ medical expenses of $$5200$ and Net Income for Tax Purposes of $$6000.$ Ms$.$ Lawson pays all of the medical expenses. Determine Ms$.$ Lawson's medical expense tax credit for $2023.$ answer $=1138$ HOW?