Ruth and Mark Cline are married and will file a joint 2007 income tax return. Among their expenditures during 2007 were the following discretionary costs that they incurred for the sole purpose of improving their physical appearance and self-esteem:

Face-lift for Ruth, performed by a licensed surgeon

$5,000

Hair transplant for Mark, performed by a licensed surgeon

3,600

Disregarding the adjusted gross income percentage threshold, what total amount of the aforementioned doctors’ bills may be claimed by the Clines in their 2007 return as qualifying medical expenses?

  1. $0
  2. $3,600
  3. $5,000
  4. $8,600