Please help answer these tax questions and show thinking, thank you!

17. Franny is an employee. She paid $12,000 for her health insurance premiums for her family for 2023. She also paid $5,000 of medical costs for her older son, who is not her dependent only because he fails the gross income test. Franny contributed $4,000 to a health savings account during 2023, which is below the IRS limit for such contributions. If Franny had AGI of $50,000 before considering any of these medical costs, what is her medical expense deduction on Schedule A, after any limitations? $____________

19. Jake paid real estate taxes of $8,000 and state and local income taxes of $3,000 in 2022. He had other itemized deductions in 2022 of $20,000. He filed as single (the standard deduction for a single taxpayer that year was $12,950). In early 2023, Jake received a refund of $1,200 from the state for 2022 overpayment of taxes. Under the tax benefit rule, how much of the $1,200 does Jake have to recognize as income under the tax benefit rule? $_________

22. Nick and Angela purchased a home for $10,000,000 in January 2023. They put $2,000,000 down and financed the rest. If the couple paid interest costs of $300,000 in 2023, how much is their deduction for qualified residence interest on their 2023 Schedule A, after any limitations? $_______________