A is corrent. The requirement is to determine the amount of qualifying medical expenses to be included on the Paynes’ return for 2012 before the adjusted gross income percentage test. The Paynes’ return can include medical expenses that the Paynes pay for themselves, as well as the medical expenses they pay for an individual qualifying as a dependent, even though a dependency exemption cannot be claimed because the individual has gross income of $3,800 or more or files a joint return. An individual qualifies as a taxpayer’s dependent for purposes of the medical deduction if the individual is of specified relationship or a member of the taxpayer’s household, is a US citizen or resident, and the taxpayer provides more than half of the individual’s support. Thus, the Paynes can include the $700 of medical expenses paid for Gail’s mother, as well as the $500 of medical expenses paid for their son, who does not qualify as a dependency exemption only because he has gross income of $3,800 or more.
B is incorrect. Qualifying medical expenses total $1,200.
C is incorrect. Qualifying medical expenses total $1,200.
D is incorrect. Qualifying medical expenses total $1,200.
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