Choice "B" is correct. A medical expense deduction is allowed for payments made in the current year for medical services received in earlier years.Choice "a" is incorrect. A medical expense paid by credit card is deductible in the year the amount is charged to credit card (rather than in a subsequent year when the credit card bill is paid).Choice "d" is incorrect. Medical expenses, net of insurance reimbursements, are not disregarded in the alternative minimum tax calculation. However, the allowable amount for AMT purposes is the net amount in excess of 10% of adjusted gross income (for regular tax purposes, the allowable amount is the net amount in excess of 7.5% of adjusted gross income).Choice "c" is incorrect. A medical expense deduction is allowed for Medicare insurance premiums.