Emma Doyle, age 55, is employed as a corporate attorney. For calendar year 2015, 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 2015 and received the reimbursement in January 2016. What is Emma's maximum allowable medical expense deduction for 2015? Prepare a memo for your firm's tax files in which you document your conclusions.