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

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.

Transcribed Image Text:

Medical insurance premiums Doctor and dentist bills for Bob and April (Emma's parents) Doctor and dentist bills for Emma Prescription medicines for Emma Nonprescription insulin for Emma $3,700 6,800 5,200 400 350