Rebecca and Irving incur the following medical expenses during the current year:
Medical insurance premiums................................ $4,500
Hospital......................................................... 950
Doctors.......................................................... 1,925
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 $51,000?