[The following information applies to the questions displayed below.]

Simpson, age 45, is a single individual who is employed full time by Duff Corporation. This year Simpson reports AGI of $60,000 and has incurred the following medical expenses:

Dentist charges	$ 1,270
Physician charges	2,210
Optical charges	880
Cost of eyeglasses	305
Hospital charges	3,700
Prescription drugs	625
Over-the-counter drugs	515
Medical insurance premiums (not through an exchange)	1,260

a. Calculate the amount of medical expenses that will be included with Simpson's itemized deductions after any applicable limitations.

b. Suppose that Simpson was reimbursed for $250 of the physician's charges and $1,200 for the hospital costs. Calculate the amount of medical expenses that will be included with Simpson's itemized deductions after any applicable limitations.