Sue and Ben are both 80 years old and have decided to move into a long-term care facility. They both have a private qualified long-term care insurance contract for which Sue pays $1,800/year and Ben pays $2,300/year. Ben usually pays $2,300 for the whole year; however, his premium payments stopped when his benefit payments started. They will pay $6,000 per month for a one-bedroom suite in the long-term care facility starting on July 1. Bens long-term care insurance will cover his share ($3,000/month) since he has a severe arthritic condition and qualifies for long-term care insurance benefits. They will also incur the following monthly expenses while they are in the facility: Meals (included in monthly rate): $900 Haircuts (Ben): $25/month Additional help for Ben (showers, wheel to meals, etc.): $1,500 per month Prescriptions (annual out-of-pocket before and after entering facility): $100/month for Sue; $250/month for Ben Telephone and cable TV: $125/month What will be their eligible medical expenses (before AGI limitation) for the first tax year?

a) $16,300

b) $16,150

c) $17,825

d) $34,300