Answer:
$3,800
Explanation:
According to the scenario, computation of the given data are as follow:-
Particular                                                              Amount ($)
Bills of doctor and dentist and hospital expenses	9,200
Less-received an insurance reimbursement	4,400
Add-prescribed medicines and drugs	3,000
Add-high deductible health insurance policy	5,000
Total expenses                                  12,800
Less- AGI’s 7.5%   ($120,000 × 7.5% )	$9,000
After Deduction medical expenses for 2019	$3,800
Contribution of $2,600 to a qualification health savings account is a deduction for AGI. So it is not calculated in deduction.  
According to the analysis, option (C) $3,800 is correct.