Charlene and Gene Blair, age 51, are married and filed a joint return for 2012. Their medical related expenditures for 2012 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 Blairs’ adult 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 2012, Eric earned $18,000 as a selfemployed 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 2012?