Taxpayer Paul and Karen Smith Filing Status Married Filing Jointly Dependents James Jones (Karen's father) he is 85 and lives with Paul and Karen Occupation Paul: General Contractor (selfemploued) Karen: Mortgage Broker (employee) Adjusted Gross Income $150,000 The taxpayers had the following transactions for 2021: Total Medical Expenses Medical Insurance Premiums (for Paul and Karen) $ 8,500 Prescription medication (for Paul & Karen prescribed by a doctor) $ 3,250 Eyeglasses (for Paul) $ 460 Doctor and dentist bills for James (paid by Karen) $ 3,200 Dancing lessons (recommended by doctor but not prescribed) $ 1,500 Physical therapy for Paul (following knee surgery) $ 875 Plastic Surgery (face lift) for Karen to remove wrinkles on face $ 4,300 Dental bills paid for Julie Paul's cousin (Paid by Paul) $ 3,000 Reimbursement received from insurance company for doctor appointments paid by Paul $ (1,000) Miles driven for medical visits Total miles to doctor appointment 125 miles total miles to take James to doctor 525 miles total miles to health club for yoga classes (for Karen for general health) 175 miles total miles to plastic surgeon (for face lift) 40 miles Over the counter items: Vitamins (for Paul and Karen) $ 750 Insulin (for Karen's diabetes) $ 1,500 bandages (for Paul and Karen) $ 100 yoga mat (for Karen) $ 60 Taxes State income taxes withheld from wage