Carlos Incurs the Following Medical Expenses During the Current Tax

Carlos incurs the following medical expenses during the current tax year: ​
Carlos's adjusted gross income for the year is $32,000.He receives a $500 reimbursement from his insurance company.Determine the amount of his medical expense deduction for the current year.

A) $- 0 -
B) $210
C) $2,360
D) $2,400
E) $2,610