Emma Doyle, age 55, is employed as a corporate attorney. For calendar year 2013, she had AGI of $100,000 and paid the following medical expenses:
Medical insurance premiums................................................................$3,700
Doctor and dentist bills for Bob and April (Emma's parents)...........................6,800
Doctor and dentist bills for Emma..........................................................5,200
Prescription medicines for Emma.............................................................400
Nonprescription insulin for Emma............................................................350
Bob and April would qualify as Emma's dependents except that they file a joint return. Emma's medical insurance policy does not cover them. Emma filed a claim for reimbursement of $2,800 of her own expenses with her insurance company in December 2013 and received the reimbursement in January 2014. What is Emma's maximum allowable medical expense deduction for 2013? Prepare a memo for your firm's tax files in which you document your conclusions.