Rebecca and Irving incur the following medical expenses during the current year:
Medical insurance premiums . $4,100
Hospital .......... 950
Doctors ........... 1,225
Dentist ............ 575
Veterinarian .......... 170
Chiropractor ......... 220
Cosmetic surgery ...... 1,450
Over-the-counter drugs .... 165
Prescription drugs ...... 195
Crutches .......... 105

They receive $4,000 in reimbursements from their insurance company of which $300 is for the cosmetic surgery. What is their medical expense deduction if
a. Their adjusted gross income is $44,000?
b. Their adjusted gross income is $61,000?