Simpson, age 45, is a single individual who is employed full time by Duff Corporation. This year Simpson reports AGI of $55,200 and has incurred the following medical expenses:

Dentist charges	$ 1,480
Physician charges	2,660
Optical charges	800
Cost of eyeglasses	690
Hospital charges	4,400
Prescription drugs	550
Over-the-counter drugs	530
Medical insurance premiums (not through an exchange)	1,235

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.

Dan has AGI of $50,000 and paid the following taxes during this tax year.

State income tax withholding	$ 1,425
State income tax estimated payments	840
Federal income tax withholding	3,225
Social Security tax withheld from wages	2,040
State excise tax on liquor	470
Automobile license (based on the cars weight)	335
State sales tax paid	555

Calculate how much Dan can deduct for taxes as an itemized deduction this year.