Roland age 68 is single and his AGI is 20000 he had the foll

Roland, age 68 is single and his AGI is $20000. he had the following medical expenses. What amount can he deduct on a schedule A. 
prescription drugs $50
dentist ($600) 200 paid in 2017
prescription eyeglasses $150
medical insurance $900
nonprescription drugs $100
hearing aid $700

a) 500
b) 0
c) 600
d) 350

Solution

Total medical expenses = $ 50 + $ 200 + $ 150 + $ 900 + $ 100 + $ 700

Total medical expenses = $ 2100

If the tax payer age is 65 or older , you may deduct expenses in excess of 7.5% of your AGI.

7.5% of AGI = 0.075 * $ 20,000

7.5% of AGI = $ 1500

Amount deduct on schedule A = $ 2100 - $ 1500

Amount deduct on schedule A = $ 600