‘s medical expenses paid during a 12-month period ending in the current year totaled $3,600. The medical expenses for N’s 20-year-old son paid during…

‘s medical expenses paid during a 12-month period ending in the current year totaled $3,600. The medical expenses for N’s 20-year-old son paid during the same 12-month period totaled $1,800. For the current year, N had net income of $120,000 and the son had net income of $6,000. What is the maximum federal medical expense credit?