Determine Allowable Itemized Deductions Practice Test

Wendy and Paul are married filing jointly with 2025 AGI of $115,000. They paid $9,200 of unreimbursed qualified medical expenses in 2025 (Internal Revenue Code Section 213). What is their allowable medical expense itemized deduction after applying the 7.5% of AGI limitation?

Yuki is single with 2025 AGI of $50,000. She paid $3,900 of unreimbursed qualified medical expenses during 2025 (Internal Revenue Code Section 213). Assuming she itemizes, what is Yuki’s allowable medical expense itemized deduction after applying the 7.5% of AGI limitation?