Connie is employed as a tax accountant. For calendar year 2009, she had AGI of $80,000 and paid the following medical expenses:
Medical insurance premiums $2,600
Doctor and dentist bills for Earl and Janet (Connie's Parents) 5,500
Doctor and dentist bills for Connie 4,500
Prescribed medicines for Connie 200
Non-prescribed insulin for Connie 550
Earl and Janet would qualify as Connie's dependents except that they file a joint return. Connie's medical insurance policy does not cover them. Connie filed a claim for $2,100 of her own expenses with her insurance company in December 2009 and received the reimbursement in January 2010. What is Connie's maximum allowable medical expense deduction for 2009?
a. $1,850.
b. $7,350.
c. $11,550.
d. $11,850.
e. None of the above.