Question: Peter ( 6 7 ) and Ayala ( 6 2 ) are married and file a joint return. They claim the following dependents: Peter's father,

Peter (67) and Ayala (62) are married and file a joint return. They claim the following dependents: Peter's father, Adam (87), and their granddaughter, Sierra (15).
Whose medical expenses may they include in order to calculate the special Oregon medical subtraction?
Peter's or Adam's.
Peter's or Ayala's.
Adam's or Sierra's.
Only Peter's.

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