Simpson, age 45, is a single individual who is employed full time by Duff Corporation. This year Simpson reports AGI of $56,600 and has incurred the following medical expenses:

Dentist charges	$	1,380
Physician charges		2,100
Optical charges		575
Cost of eyeglasses		450
Hospital charges		3,400
Prescription drugs		530
Over-the-counter drugs		685
Medical insurance premiums (not through an exchange)		1,190

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 $250 of the physician's charges and $1,200 for the hospital costs. Calculate the amount of medical expenses that will be included with Simpson's itemized deductions after any applicable limitations.