Roger Is Employed as an Actuary

Multiple Choice

Roger is employed as an actuary.For calendar year 2012, he had AGI of $130,000 and paid the following medical expenses: Derrick and Jane would qualify as Roger's dependents except that they file a joint return.Roger's medical insurance policy does not cover them.Roger filed a claim for $4,800 of his own expenses with his insurance company in November 2012 and received the reimbursement in January 2013.What is Roger's maximum allowable medical expense deduction for 2012?

A) $9,750.
B) $10,340.
C) $19,130.
D) $20,090.
E) None of the above.