Siddarth (age 50 years) paid ₹20,000 through credit card towards health insurance of himself and his wife. He incurred ₹70,000 towards medical expenditure for his mother who is not covered by health insurance policy. He

Siddarth (age 50 years) paid ₹20,000 through credit card towards health insurance of himself and his wife. He incurred ₹70,000 towards medical expenditure for his mother who is not covered by health insurance policy. He paid ₹23,000 towards health insurance of his father by account payee cheque. Both the parents are senior citizens and dependent on Siddarth. How much is the amount eligible for deduction under section 80D of the Income Tax Act, 1961?