Rebecca and Irving incur the following medical expenses during the current year:

Medical insurance premiums	$4,500
Hospital	$950
Doctors	$1,925
Dentist	$575
Veterinarian	$170
Chiropractor	$220
Cosmetic surgery	$1,450
Over-the-counter drugs	$165
Prescription drugs	$195
Crutches	$105

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:

a. Adjusted gross income of $44,000. Their medical expense deduction is $_______________

b. Adjusted gross income of $51,000. Their medical expense deduction is $_______________