Simpson is a single individual who is employed full-time by Duff Corporation. This year Simpson reports AGI of $54,000 and has incurred the following medical expenses: Dentist charges Physician's charges Optical charges Cost of eyeglasses Hospital charges Prescription drugs Over-the- Medical insurance premiums (not through an exchange) 1,120 $1,880 2,760 605 525 4,500 275 805 counter drugs