Carroll, an unmarried taxpayer with an adjusted gross income of $100,000, incurred and paid the following unreimbursed medical expenses for the year:

Doctor bills resulting from a serious fall

$5,000

Cosmetic surgery that was necessary to correct a congenital deformity

$15,000

Carroll had no medical insurance. For regular income tax purposes, what was Carroll’s maximum allowable medical expense deduction, after the applicable threshold limitation, for the year?

  1. $0
  2. $12,500
  3. $15,000
  4. $20,000