LO$\mathrm{.}2$ Emma Doyle is employed as a corporate attorney. For calendar year $2022,$ she had AGI of $$75,000$ and paid the following medical expenses:

Medical insurance premiums $$3,700$

Doctor and dentist bills for Bob and April $($Emma$$s parents$)6,800$

Doctor and dentist bills for Emma $5,200$

Prescription medicines for Emma $400$

Nonprescription insulin for Emma $350$

Bob and April would qualify as Emma$$s dependents except that they file a joint return. Emma$$s medical insurance policy does not cover them. Emma filed a claim for reimbursement of $$2,800$ of her own expenses with her insurance company in December $2022$ and received the reimbursement in January $2023.$ What is Emma$$s maximum allowable medical expense deduction for $2022?$ Prepare a memo for your firm$$s tax files in which you document your conclusions.