The Kivetsky family had an adjusted gross income of $119,245.61. They included medical deductions on Schedule A. They had $14,191 in medical expenses. Medical insurance covered 80% of these expenses. Theirs allows medical and dental expenses deductions for the amount that exceeds 7.5% of a taxpayer’s adjusted gross income. How much can they claim as a medical deduction?

a) $2,596.46
b) $3,956.95
c) $4,380.61
d) $5,074.75