Tom Lewis, an individual taxpayer, had an adjusted gross income of $40,000 on his current-year tax return. He incurred the following medical expenses this year:

Doctor fees for various illnesses $5,000 Prescription medicine and drugs 1,000 Medical insurance premiums 3,000 Over-the-counter cold medicine and vitamins 300

He received insurance reimbursements of $4,000 on the amounts. Under the tax regulations effective January 1, 2019, what is the net medical expense deduction that Tom may take for the current year as an itemized deduction?

$8,000

$8,300

$1,000

$1,300