Suppose a married couple have the following individual adjusted gross incomes, total combined deductions, and medical expenses. Answer parts $($a$)-($f$).$

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Adjusted gross income of spouse $1$: $$72,000$

Adjusted gross income of spouse $2$: $$69,000$

Combined deductions without medical expenses: $$31,000$

Medical expenses for spouse $1$: $$10,200$

Medical expenses for spouse $2$: none

Medical expenses in excess of $7\mathrm{.}5\%$ of adjusted gross income can be claimed as a deduction.

a$.$ Assuming the adjusted gross income for the couple is the sum of their individual adjusted gross incomes, calculate $7\mathrm{.}5\%$ of the couple's adjusted gross income. Do their combined medical expenses exceed this amount? If so$,$ by how much? If the couple file jointly, can they claim a deduction for medical expenses?

Select the correct choice below and, if necessary, fill in the answer box within your choice.

A$.$ The couple's combined medical expenses exceed $7\mathrm{.}5\%$ of the couple's adjusted gross income by $$.$ Therefore, the couple can claim a deduction for medical expenses.

B$.$ The couple's combined medical expenses do not exceed $7\mathrm{.}5\%$ of the couple's adjusted gross income. Therefore, the couple cannot claim a deduction for medical expenses.

$2021$ Marginal Tax Rates $.$

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