During 2010, Mr. and Mrs. Benson provided substantially all the support, in their own home, for their son John, age twenty-six, and for Mrs. Benson’s cousin Nancy, age seventeen. John had $3,900 of income for 2010, and Nancy’s income was $2,500. The Bensons paid the following medical expenses during the year:

Medicines and drugs:

For themselves $400 For John 500 For Nancy 100 Doctors:

For themselves 600 For John 900 For Nancy 200 What is the total amount of medical expenses (before application of any limitation rules), that would enter into the calculation of itemized deductions on the Bensons’ 2010 tax return?

a. $1,000

b. $1,300

c. $2,400

d. $2,700