Charlene and Gene Blair, age 51, are married and filed a joint return for 2015. Their medical related expenditures for 2015 included the following:
- Medical insurance premium: $1,550
- Medicines prescribed by doctors: $450
- Aspirin and over-the-counter cold capsules: $80
- Unreimbursed doctor fees: $1,000
- Transportation to and from doctors: $150
- Emergency room fee: $500
The emergency room fee related to an injury incurred by the Blairs' adult son, Eric, during a visit to their home. The Blairs graciously paid the bill; however, they provided no other support for Eric during the year. For 2015, Eric earned $18,000 as a self-employed house painter. Assuming the Blairs' adjusted gross income was $30,000, what amount of medical expenses can the Blairs deduct as an itemized deduction for 2015?
a. $0
b. $150
c. $650
d. $1,750
Answer: B
CPA Exam
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