Simpson, age 45, is a single individual who is employed full time by Duff Corporation. This year Simpson reports AGI of $73,400 and has incurred the following medical expenses:

Dentist charges	$ 1,650
Physician charges	2,300
Optical charges	710
Cost of eyeglasses	400
Hospital charges	2,400
Prescription drugs	430
Over-the-counter drugs	740
Medical insurance premiums (not through an exchange)	1,025

Problem 6-38 Part-a (Algo)

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