Richard,age 50,is Employed as an Actuary

Multiple Choice

Richard,age 50,is employed as an actuary.For calendar year 2016,he had AGI of $130,000 and paid the following medical expenses:
Medical insurance premiums
$5,300
Doctor and dentist bills for Derrick and Jane (Richard's parents)
7,900
Doctor and dentist bills for Richard
5,100
Prescribed medicines for Richard
830
Nonprescribed insulin for Richard
960
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 2016 and received the reimbursement in January 2017.What is Richard's maximum allowable medical expense deduction for 2016?

A) $0
B) $7,090
C) $13,000
D) $20,090
E) None of the above