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Let's break down the problem based on the provided images. Here are the key details:

### Image 1 (Problem Details):
- **Adjusted Gross Income of Spouse 1**: $73,000
- **Adjusted Gross Income of Spouse 2**: $68,000
- **Combined deductions without medical expenses**: $29,000
- **Medical Expenses for Spouse 1**: $10,100
- **Medical Expenses for Spouse 2**: None

### Image 2 (2021 Marginal Tax Rates):
For **Married Filing Jointly**, the tax brackets and rates are:
- 10% on income up to $19,900
- 12% on income between $19,901 and $81,050
- 22% on income between $81,051 and $172,750
- 24% on income between $172,751 and $329,850
- (and higher rates for greater income)

Also, the **standard deduction** for "Married Filing Jointly" is **$25,100**.

---

### Part A: Medical Deduction Calculation

To determine whether the couple can deduct medical expenses, we need to check whether their medical expenses exceed 7.5% of their **adjusted gross income** (AGI). The combined AGI is:

\[
AGI = 73,000 + 68,000 = 141,000
\]

Now calculate 7.5% of this AGI:

\[
7.5\% \text{ of } 141,000 = 0.075 \times 141,000 = 10,575
\]

The couple's combined medical expenses are $10,100, which **do not exceed** 7.5% of their AGI ($10,575). Therefore, **they cannot claim a deduction for medical expenses**.

### Part B: Income Tax Calculation

Now we calculate the income tax owed if they file jointly.

1. **Combined Adjusted Gross Income**: $141,000
2. **Standard Deduction** (since no medical deduction applies): $25,100
3. **Taxable Income**:

\[
\text{Taxable Income} = 141,000 - 25,100 = 115,900
\]

Using the **marginal tax rates** for married filing jointly:

- The first $19,900 is taxed at 10%:  
  \[
  0.10 \times 19,900 = 1,990
  \]
  
- The income from $19,901 to $81,050 is taxed at 12%:  
  \[
  0.12 \times (81,050 - 19,900) = 0.12 \times 61,150 = 7,338
  \]
  
- The income from $81,051 to $115,900 is taxed at 22%:  
  \[
  0.22 \times (115,900 - 81,050) = 0.22 \times 34,850 = 7,667
  \]

Now, sum these amounts to get the total tax:

\[
\text{Total Tax} = 1,990 + 7,338 + 7,667 = 16,995
\]

Thus, the **income tax owed by the couple** if they file jointly is **$16,995**.

---

### Follow-up:

1. Would you like a breakdown of how the tax rates are applied to each income bracket?
2. Do you want more clarification on the medical expense deduction?
3. Should I explain why the standard deduction was chosen over itemizing deductions?
4. Would you like an explanation on marginal tax rates in more detail?
5. Are you interested in seeing how different filing statuses affect their taxes?

**Tip**: When calculating taxable income, always subtract deductions (like the standard deduction) from the AGI to determine what income is subject to tax.

Suppose a married couple has the following individual adjusted gross incomes, total combined deductions, and medical expenses: Spouse 1's AGI is $73,000, Spouse 2's AGI is $68,000. They have combined deductions of $29,000 and medical expenses of $10,100 for Spouse 1. Can they claim a deduction for medical expenses, and how much tax would they owe if filing jointly?

Explore how to calculate taxable income and deductions for a married couple filing jointly. This example walks through adjusted gross income, deductions, medical expense thresholds, and marginal tax rates for 2021.

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