Which of the following are below the line income tax deductions? 1. Medical expenses. 2. Alimony paid. 3. Moving expenses. 4. Tax preparation fees.

1 and 3

1 and 4

1, 2, and 3

1, 2, 3, and 4

Andrea and Elliott are married and together they have AGI of $80,000. They have no dependents and they file a joint federal income tax return. Each pays $4,800 for medical insurance. During the year, they paid the following amounts for medical care, for which they were not reimbursed by insurance:

Doctor and dentist bills and hospital expenses = $3,600

Prescription drugs = $800

Determine the deduction allowable for medical expenses paid during that year.

$0

$1,200

$6,000

$8,000