Richard, Age 50, Is Employed as an Actuary $\text {Medical insurance premiums} \quad\$ 5,300$

Multiple Choice

Richard, age 50, is employed as an actuary.For calendar year 2019, he had AGI of $130,000 and paid the following medical expenses: $\text {Medical insurance premiums} \quad\$ 5,300$ $$\begin{array} { l r } \text { Doctor and dentist bills for Derrick and Jane (Richard's parents) } & 7,900 \\\text { Doctor and dentist bills for Richard } & 5,100 \\\text { Frescribed medicines for Richard } & 830 \\\text { Nonprescribed insulin for Richard } & 960\end{array}$$ Derrick and Jane would qualify as Richard's dependents except that they file a joint return.Richard's medical insurance policy does not cover them.Richard filed a claim for $4,800 of his own expenses with his insurance company in November 2019 and received the reimbursement in January 2020.What is Richard's maximum allowable medical expense deduction for 2019?

A) $0
B) $7,090
C) $10,340
D) $20,090
E) None of these