Emma Doyle is employed as a corporate attorney. For calendar year 2018, she Communications had AGI of $100,000 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 2018 and received the reimbursement in January 2019. What is Emma s maximum allowable medical expense deduction for 2018? Prepare a memo for your firm's tax files in which you document your conclusions.