In 2014 Margaret and John Murphy are married taxpayers who file a joint return with AGI of $25,000. During the year they incurred the following expenses:
Hospitalization insurance premiums $1,050
Premiums on an insurance policy that pays $300
100 per day for each day Margaret is hospitalized
Medical care lodging (two people, one night) $65
Hospital bills $2,200
Doctor bills $850
Dentist bills $175
Prescription drugs and medicines $ 340
Psychiatric care $300
In addition, during March they drove 78 miles for medical transportation, and their insurance company reimbursed them $900 for the above expenses. On the following segment of schedule A of form 1040, calculate the Murphy’s medical expense deduction.