Sue Smith was 57 years old during the 2017 and was 58 years old during the 2018 tax year. For each of these years, she had adjusted gross income ("AGI") of $100,000. In each year, she had medical expenses in the amount of $10,000.00. She filed her 2017 and 2018 tax returns in accordance with then-applicable law. Recently, she saw something in the newspaper that makes her think something new may have happened.

Research this possible change in the law and draft a memo (using the research memo in Chapter 11) that discusses the applicable law relating to this situation in force during 2017 and 2018 and whether or not something may have changed that might benefit or harm Sue.

Include in your analysis a statement of what the general rule applicable to this situation is, what exceptions to this general rule may have been in place during 2017 and 2018, whether any such exceptions might have applied to Sue during 2017 and 2018 and, most importantly if anything has changed. If there has been a change in the law that affects this situation, what recommendation do you have for Sue?

Note: Again, this project may be influenced by a recent change in the law and it may have

been influenced somewhat by another semi-recent change in the law.