Fred and lucy are married, ages 33 and 32, and together have agi of $120,000 in 2019. they have four dependents and file a joint return. they pay $5,000 for a high deductible health insurance policy and contribute $2,600 to a qualified health savings account. during the year, they paid the following amounts for medical care: $9,200 in doctor and dentist bills and hospital expenses, and $3,000 for prescribed medicine and drugs. in october 2019, they received an insurance reimbursement of $4,400 for the hospitalization. they expect to receive an additional reimbursement of $1,000 in january 2020. determine the maximum itemized deduction allowable for medical expenses in 2019.

$800

Explanation:

Fred and Lucy's itemized medical expenses are:

doctor and dentist bills + hospital expenses    $9,200

minus reimbursements                                      ($4,400)    

unreimbursed expenses                                    $4,800

Health insurance premiums                               $5,000

Prescribed medicines and drugs                      $3,000      

Total medical expenses                                    $12,800

minus 10% of AGI = 10% x $120,000                ($12,000)    

Deductible medical expenses                              $800

Contribution to qualified Health Savings Accounts are deducted directly from the AGI, and should not be included as medical expenses.

there's 11 people for the 1st position. then, no matter who gets it, there's only 10 left for the second, and then 9 left for the third. 11 x 10 x 9 = 990.   the answer is there are 990 different ways the positions can be filled by these applicants