TAXATION

MEDICAL: (a) Determine the amount of medical expenses allowable as an itemized deduction after limitations. John (age 52) and Mary (age 49) have adjusted gross income in 2023 totaling $200,000. Neither John nor Mary is self employed. Their medical type expenses in 2022 are as follows: Blue Cross Premiums (policy covers 80% of certain medical costs) Accident Policy Premiums (policy pays $100/day for any day policyholder is hospitalized) Accident Policy Premium (pays a fixed amount for loss of hand/fingers etc) Disability Policy premium (pays $100/day if policyholder becomes disabled) Qualified Long Term Care Premium each has a policy) Doctors and dentists (not covered by insurance Hospital emergency room (not covered Prescription drugs Over the counter drugs (Aspirin, cough medicine etc.) by insurance) Cost of Mary's "facelift" (not covered by insurance) John's eyeglasses Mary's contact lenses Contact lens wetting/cleaning solutions 4,000 Ambulance Wheelchair rental 500 100 1,000 1,550/900 388 600 800 1,000 1,500 500 300 50 200 100 Mileage driven for doctor appointments (evenly thru yr) 100 miles Parking for doctor visits 200 In addition, Mary's mother Kate resides with them. John and Mary provide over half of Kate's support. Kate's only income is $5,000 interest income and $6,000 social security income. During 2023 John and Mary paid the following medical expenses for Kate: