Emma Doyle is employed as a corporate attorney. For calendar year 2017, 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 2017 and received the reimbursement in January 2018. What is Emma's maximum allowable medical expense deduction for 2017? Prepare a memo for your firm's tax files in which you document your conclusions.