Rebecca and Irving incur the following medical expenses during the current year: They receive $4,000 in reimbursements from their insurance company of which $300 is for the cosmetic surgery. If an amount is zero, enter "0". What is their medical expense deduction if their adjusted gross income is the following: Adjusted gross income of $44,000. Their medical expense deduction is Adjusted gross income of $51,000. Their medical expense deduction is $