Final answer:
The statement is true. Sara and Como, who are married filing jointly and itemizing their deductions, can deduct the special Oregon medical deduction of $2100 from their taxable income.
Step-by-step explanation:
The statement is true.
When filing taxes, Sara and Como are married filing jointly and itemizing their deductions. On Schedule A, line 1 is $9000, which represents their total itemized deductions. Line 3 is $2100, which is the amount of their special Oregon medical deduction. Since they will be itemizing, they will deduct this amount from their taxable income.
Therefore, the special Oregon medical deduction of $2100 should be subtracted from their taxable income on their joint tax return.