Aaron had AGI of $40,000 for 2011. He was injured in a skiing accident and paid $2,600 for hospital expenses and $1,400 for doctor bills. Aaron also incurred medical expenses of $1,200 for his child, who lives with his former wife and is claimed as a dependent by her. In 2010, Aaron was reimbursed $1,300 by his insurance company for the medical expenses attributable to the skiing accident.
a. Compute Aaron's deduction for medical expenses in 2011.
b. Assume that Aaron would have itemized his deductions even if he had no medical expenses in 2011. How much, if any, of the $1,300 reimbursement must be included in gross income in 2012?
c. Assume that Aaron's other itemized deductions in 2011 were $6,300 and that he filed as a head of household. How much of the $1,300 reimbursement must he include in gross income in 2012?