Simpson, age 45, is a single individual who is employed full time by Duff Corporation. This year Simpson reports AGI of $52,000 and has incurred the following medical expenses:

a. Calculate the amount of medical expenses that will be included with Simpson's itemized deductions after any applicable limitations.

b. Suppose that Simpson was reimbursed for $460 of the physician's charges and $2,700 for the hospital costs. Calculate the amount of medical expenses that will be included with Simpson's itemized deductions after any applicable limitations.

Dentist charges Physician charges Optical charges Cost of eyeglasses Hospital charges Prescription drugs Over-the-counter drugs Medical insurance premiums (not through an exchange) $1,740 2,190 515 495 3,600 285 860 1,220 Medical expenses Medical expenses