Q1:

Jenna (age 50) files single and reports AGI of $40,000. This year she has incurred the following medical expenses:

Dentist charges	$ 90
Physicians' fees	2,800
Cosmetic surgery	400
Cost of eyeglasses	250
Hospital charges	1,330
Prescription drugs	240
Over-the-counter drugs	75
Medical insurance premiums (not through an exchange)	1,200

Calculate the amount of medical expenses that will be included with Jenna's other itemized deductions.

Q2:

Roy, a resident of Michigan, owns 25 percent of a fourplex in the nearby college town of Ann Arbor with three other friends. The fourplex is rented to students who attend the University of Michigan. Roy's responsibility is to approve new tenants each year and take care of any maintenance issues. During the year, the rental property generated a $81,000 loss, which was split equally among Roy and his three friends. Assuming Roy's only source of income was $122,900 of salary, how much of the rental loss can Roy deduct this year, and what amount must be carried forward?