Ned Is a Head of Household with a Dependent Son

Ned is a head of household with a dependent son, Todd, who is a full-time student. This year Ned made the following expenditures related to Todd's support:
What amount can Ned include in his itemized deductions?

A) $1,700 included in Ned's miscellaneous itemized deductions.
B) $2,050 included in Ned's miscellaneous itemized deductions.
C) $950 included in Ned's miscellaneous itemized deductions.
D) $600 included in Ned's medical expenses.
E) None of the abovE.The premiums paid for health and medical insurance for dependents is included in the taxpayer's medical expenses when determining itemized deductions.