1. Richard, age 50, is employed as an actuary. For calendar year 2020, he had AGI of $130,000 and paid the following medical expenses:

Medical insurance premiums	$5,300
Doctor and dentist bills for Derrick and Jane (Richards parents)	7,900
Doctor and dentist bills for Richard	5,100
Prescribed medicines for Richard	830
Nonprescribed insulin for Richard	960

2. Derrick and Jane would qualify as Richards dependents except that they file a joint return. Richards medical insurance policy does not cover them. Richard filed a claim for $4,800 of his own expenses with his insurance company in November 2020 and received the reimbursement in January 2021. What is Richards maximum allowable medical expense deduction for 2020?

	a.	$0
	b.	$7,090
	c.	$10,340
	d.	$20,090

I guessed C and it was correct haha. However, I would like to know as to why it is C :)