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Itemized Deductions (LO. 4) Rebecca and Irving incur the following medical expen

ID: 2331485 • Letter: I

Question

Itemized Deductions (LO. 4) Rebecca and Irving incur the following medical expenses during the current year: Medical insurance premiums Hospital Doctors Dentist Veterinarian Chiropractor Cosmetic surgery Over-the-counter drugs Prescription drugs Crutches $4,500 950 1,925 575 170 220 1,450 165 195 105 They receive $4,000 in reimbursements from their insurance company of which $300 is for the cosmetic surgery Refer to Exhibit 8-2 to answer the following questions. What is their medical expense deduction if their adjusted gross income is the following: a. Adjusted gross income of $59,500. Their medical expense deduction is b. Adjusted gross income of $62,000. Their medical expense deduction is $

Explanation / Answer

Part - (a) Particulars Amount ($) Medical insurance premiums                 4,500 Hospital                    950 Doctors                 1,925 Dentist                    575 Chiropractor                    220 Prescription drugs                    195 Crutches                    105 Total Allowable medical expenses                 8,470 Less: Insurance reimbursements (4,000-300)               (3,700) Unreimbursed medical expenses                 4,770 Less: AGI limitation ($59,500 x 7.5%)               (4,463) Medical expense deduction                    308 Part - (b) Particulars Amount ($) Medical insurance premiums                 4,500 Hospital                    950 Doctors                 1,925 Dentist                    575 Chiropractor                    220 Prescription drugs                    195 Crutches                    105 Total Allowable medical expenses                 8,470 Less: Insurance reimbursements (4,000-300)               (3,700) Unreimbursed medical expenses                 4,770 Less: AGI limitation ($62,000 x 7.5%)               (4,650) Medical expense deduction                    120