Simpson, age 45, is a single individual who is employed full time by Duff Corporation. This year Simpson reports AGI of $71,000 and has incurred the following medical expenses:

Dentist charges	$ 1,870
Physician charges	2,470
Optical charges	895
Cost of eyeglasses	405
Hospital charges	4,250
Prescription drugs	305
Over-the-counter drugs	765
Medical insurance premiums (not through an exchange)	1,245

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.