In this example: "COMPREHENSIVE TAX RETURN ASSIGNMENT INSTRUCTIONS OVERVIEW

$$You will complete a Comprehensive Tax Return Assignment. The tax return problem is included below. Your work should be submitted as a PDF file using the tax software of your choosing, provided it is attached as a PDF file.

Please use $2024$tax law.

Required:

$$Use the following information to complete Jessica Hill$$s $2024$federal income tax return. If any information is missing, use reasonable assumptions to fill in the gaps.

$$The forms, schedules, and instructions can be found at the IRS website

Facts:

$1.$Jessica Hill $($unmarried$)$is employed"

The answer states the medical expenses don't exceed the $7\mathrm{.}5\%$over AGI. Why not?