Alex and Myra Burg, married and filing joint income tax returns, derive their entire income from the operation of their retail candy shop. Their 2013 adjusted gross income was $50,000. The Burgs itemized their deductions on Schedule A for 2013. The following unreimbursed cash expenditures were among those made by the Burgs during 2013:
| Repair and maintenance of motorized wheelchair for | |
| physically handicapped dependent child | $ 300 |
| Tuition, meals, and lodging at special school for physically | |
| handicapped dependent child in the institution primarily | |
| for the availability of medical care, with meals and | |
| lodging furnished as necessary incidents to that care | 4,000 |
Without regard to the adjusted gross income percentage threshold, what amount may the Burgs claim in their 2013 return as qualifying medical expenses?