John Jay, 45, is married and supports his mother, age 67. During 2020, he paid $1,300 for prescription medicines for his mother (who would have qualified as his dependent under pre-2018 rules), $1,000...

John Jay, 45, is married and supports his mother, age 67. During 2020, he paid $1,300 for prescription medicines for his mother (who would have qualified as his dependent under pre-2018 rules), $1,000 for prescription medicines for his wife (age 43), and $5,400 for doctor and hospital bills for himself. His gross income is $55,000 and his adjusted gross income is $50,000. In itemizing his deductions, Jay may claim a medical expense deduction, after application of proper limitations, of: