Carlos Incurs the Following Medical Expenses During the Current Tax

Carlos incurs the following medical expenses during the current tax year:
$\begin{array}{lr}\text { Surgeon's fees } & \$ 2,000 \\\text { Medical insurance premiums } & 600 \\\text { Hospital fees } & 800 \\\text { Prescription drugs } & 310 \\\text { Wheel chair } & 200\end{array}$
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