Simpson is a single individual who is employed full-time by Duff Corporation. The year Simpson reports AGI of $50,000 and has incurred the following medical expenses:

Dentist charges	$ 900
Physicians charges	1,800
Optical charges	500
Cost of eyeglasses	300
Hospital charges	2,100
Prescription drugs	250
Over-the-counter drugs	450
Medical insurance premiums (paid out of pocket)	775

Calculate the amount of medical expenses that will be included with Simpsons itemized deductions after any applicable limitations. Use the 2021 tax year information for reference.

List the allowable medical expenses and amounts below:

Show your computation of the amount of the medical portion that will be included with itemized deductions: