Tom and Sally White, married and filing joint income tax returns, derived their entire income from the operation of their retail stationary shop. Their 2015 adjusted gross income was $100,000. The Whites itemized their deductions on Schedule A for 2015. The following unreimbursed cash expenditures were among those made by the Whites during 2015:
- Repair and maintenance of motorized wheelchair for physically handicapped dependent child: $600
- Tuition, meals, lodging at special school for physically handicapped dependent child in an institution primarily for the availability of medical care, with meals and lodging furnished as necessary incidents to that care: $8,000
Without regard to the adjusted gross income percentage threshold, what amount may the Whites claim in their 2015 return as qualifying medical expenses?
a. $8,600
b. $8,000
c. $600
d. $0
Answer: A