Mr. Jennings provides you with the following medical expenses and additional information for himself and members of his family who live with him, when he asks you to prepare his 2012 tax return.
Assume that you have correctly computed the incomes under Division B for 2012 as follows:
Mr. Jennings$55,000
Mrs. JenningsNil
Son, age 198,000
Son, age 152,000
Daughter, age 14 1,800
Medical expenses for 2012:

Medical expenses to March 31, 2013:

Additional expenses anticipated by May 31, 2013:
(a) Additional medical bills from son's accident$ 750
(b) Eyeglasses for his younger son and daughter ($225 each)450
(c) Dental bills (% for Mr. & Mrs. Jennings)375
REQUIRED
Discuss the tax implications of Mr. Jennings claiming the above medical expenses for each of 2012 and 2013. Assume that all income amounts for 2013 will be the same as those for 2012.

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..20 February Prescription drugs for daughter. May June July . . . . . 15* Doctor's bill paid for son, 15. . Chiropractor's bill for the past year.r.....1150* Glasses for Mr. and Mrs. Jennings . . . 300 $1,485 February Orthodontist fee for daughter........ March Expenses relating to older son's car accident: Hospital Surgery. . . . $1,500 Drugs 200 2,700*