Brad, who would otherwise qualify as Faye's dependent, had gross income of $9,000 during the year. Faye, who had AGI of $120,000, paid the following medical expenses in 2014:
$\begin{array}{lr}
\text { Cataract operation for Brad } & \$ 5,400 \
\text { Brad's prescribed contact lenses } & 1,800 \
\text { Faye's doctor and dentist bills } & 12,600 \
\text { Prescribed drugs for Faye } & 2,550 \
\text { Total } & \$ 22,350
\end{array}$
Assuming Faye is age 45, she has a medical expense deduction of:

Question

Quizplus · Accepted Answer

Faye's medical expenses are deductible to the extent they exceed 10% of her AGI, which is $12,000. Therefore, her deductible medical expenses are $20,500 - $12,000 = $8,500. Since Brad had gross income of $9,000, he does not qualify as Faye's dependent and therefore cannot be used to increase the threshold for medical expense deductions. Thus, Faye's medical expense deduction is $8,500.

Brad, Who Would Otherwise Qualify as Faye's Dependent, Had Gross