Each parent can only claim the medical expenses that they actually paid. So for the parent that will claim medical expenses on their return, only 50% may be claimed if that is what they paid.
It does not matter which parent claims the child as a dependent. There is a special rule for divorced parents that allows medical expenses to be claimed even if the child is not listed as a dependent on the tax return.
See the following IRS Publication 502 for more details under the section for Whose Medical Expenses Can You Include?:
IRS Publication 502
@kmbtax
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