Paul and Alice file a joint return for 2023. Bob and April are Paul's parents and would qualify as dependents except that they file a joint return. Paul and Alice paid the following medical expenses on behalf of Paul's parents Bob and April: Medical insurance premiums $3,700 Doctor and dentist bills $6,800 How much, if any, of these medical expenses paid on behalf of Paul's parents qualify as medical expenses for Paul and Alice (before considering the 7.5% of AGI disallowance)