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