Tom and Sally White, married and filing joint income tax returns, derive their entire income from the operation of their retail stationery shop. Their 2007 adjusted gross income was $100,000. The Whites itemized their deductions on Schedule A for 2007. The following unreimbursed cash expenditures were among those made by the Whites during 2007:
|
Repair and maintenance of motorized wheelchair for physically handicapped dependent child |
$ 600 |
|
Tuition, meals, lodging at special school for physically handicapped dependent child in an institution primarily for the availability of medical care, with meals and lodging furnished as necessary incidents to that care |
8,000 |
Without regard to the adjusted gross income percentage threshold, what amount may the Whites claim in their 2007 return as qualifying medical expenses?
- $8,600
- $8,000
- $ 600
- $0