Mr. and Mrs. Moss, ages 28 and 26, have major medical and dental insurance provided by Mrs. Moss's employer. This year, they incurred the following unreimbursed expenses:

Routine office visits to doctors and dentists .......................... $940

Emergency room visits .................................................... 415

Disposable contact lenses for Mr. T ...................................... 360

Prescription drugs .......................................................... 500

Compute their itemized deduction for medical expenses if AGI is:

a. $16,000.

b. $50,000.