taxpayer had AGI of $60,000 in year 1. During the same year, the taxpayer incurred $10,000 in qualifying unreimbursed medical expenses, all which were charged to a credit card. The taxpayer paid off $7,000 of the credit card charges by December 31 of year 1. What amount may the taxpayer deduct as an itemized deduction for medical expenses?

A. $1,000

B. $4,000

C. $7,000

D. $10,000