During 2007, Mr. and Mrs. Benson provided substantially all the support, in their own home, for their son John, age twenty-six, and for Mrs. Benson’s cousin Nancy, age seventeen. John had $3,900 of income for 2007, and Nancy’s income was $2,500. The Bensons paid the following medical expenses during the year:

Medicines and drugs:

For themselves

$400

For John

500

For Nancy

100

Doctors:

For themselves

600

For John

900

For Nancy

200

What is the total amount of medical expenses (before application of any limitation rules), that would enter into the calculation of itemized deductions on the Bensons’ 2007 tax return?

  1. $1,000
  2. $1,300
  3. $2,400
  4. $2,700