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Peter, 65, and Audrey, 62, had medical expenses in 2023 of $12,000, paid eligible long-term care insurance premiums of $4,000, and paid $20,000 for Audrey's

Peter, 65, and Audrey, 62, had medical expenses in 2023 of $12,000, paid eligible long-term care insurance premiums of $4,000, and paid $20,000 for Audrey's facelift. If they had an adjusted gross income of $100,000, how much is their medical expense deduction? 

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