Let me repeat it back to be sure I am understanding what you wrote:
Her AGI is ~$110,000 so 7.5% of that is $8250.
and her medical expenses are estimated to be $28,250, so she can deduct $20,000 by itemizing.
Since $20,000 is more than the standard deduction of $13,950, she will itemize on her tax return.
is that what you meant?
