Emma Doyle is employed as a corporate attorney. For calendar year 2019, 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 2019 and received the reimbursement in January 2020. What is Emma’s maximum allowable medical expense deduction for 2019? Prepare a memo for your firm’s tax files in which you document your conclusions.