Which Taxpayer Among the Following Can Deduct His or Her

Which taxpayer among the following can deduct his or her medical expenses?

A) Jane, who has an income of $40 000 and medical expenses of $1100
B) Claude, who has an income of $80 000 and medical expenses of $1750
C) Peter, who has an income of $65 000 and medical expenses of $2275
D) Paula, who has an income of $26 000 and medical expenses of $700