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

Medical insurance premiums	$4,735
Hospital	945
Doctors	1,935
Dentist	650
Veterinarian	135
Chiropractor	215
Cosmetic surgery	1,375
Over-the-counter drugs	155
Prescription drugs	205
Crutches	110

They receive $3,845 in reimbursements from their insurance company of which $340 is for the cosmetic surgery.

If an amount is zero, enter "0".

Refer Exhibit 8-2 to answer the following questions. What is their medical expense deduction if their adjusted gross income is the following:

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

b. Adjusted gross income of $62,000. Their medical expense deduction is $.