Charlene and Gene Blair are married and filed a joint return for 2007. Their medical related expenditures for 2007 included the following:

Medical insurance premiums

$ 800

Medicines prescribed by doctors

450

Aspirin and over-the-counter cold capsules

80

Unreimbursed doctor fees

1,000

Transportation to and from doctors

150

Emergency room fee

500

The emergency room fee related to an injury incurred by the Blair’s son, Eric, during a visit to their home. The Blairs graciously paid the bill; however, they provided no other support for Eric during the year. For 2007, Eric earned $12,000 as a self-employed house painter. Assuming the Blairs’ adjusted gross income was $30,000, what amount of medical expenses can the Blairs deduct as an itemized deduction for 2007?

  1. $0
  2. $ 150
  3. $ 650
  4. $1,750