Upon the recommendation of a physician, Gabriel has an elevator installed in his personal residence. He suffers from heart problems. In connection with this matter, Gabriel incurs and pays the following amounts during the current year:
Elevator and cost of installation $13,000
Increase in utility bills due to the elevator 900
Cost of certified appraisal 700
The system has an estimated useful life of 20 years. The appraisal was to determine the value of Gabriel's residence with and without the system. The appraisal states that the system increased the value of Gabriel's residence by $1,000. Expenses qualifying for the medical deduction in the current year total:
a. $14,600.
b. $13,900.
c. $13,000.
d. $12,900.
e. None of the above.