Simpson, age $45,$ is a single individual who is employed full time by Duff Corporation. This year Simpson reports AGI of $$62,000$ and has incurred the following medical expenses:

Dentist charges

Physician charges

$ $1,630$

Optical charges

$2,780$

Cost of eyeglasses

$505$

Hospital charges

$580$

Prescription drugs

$2,800$

Over$-$the$-$counter drugs

$635$

Medical insurance premiums $($not through an exchange$)$