During 2015, Susan, age 49, incurred and paid the following expenses for Beth (her daughter), Ed (her

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During 2015, Susan, age 49, incurred and paid the following expenses for Beth (her daughter), Ed (her father), and herself:

Surgery for Beth.................................................$4,500

Red River Academy charges for Beth:

Tuition..............................................................5,100

Room, board, and other expenses..............................4,800

Psychiatric treatment.............................................5,100

Doctor bills for Ed................................................2,200

Prescription drugs for Susan, Beth, and Ed.....................780

Insulin for Ed.......................................................540

Nonprescription drugs for Susan, Beth, and Ed...............570

Charges at Heartland Nursing Home for Ed:

Medical care......................................................5,000

Lodging............................................................2,700

Meals................................................................2,650

Beth qualifies as Susan's dependent, and Ed would also qualify except that he receives $7,400 of taxable retirement benefits from his former employer. Beth's psychiatrist recommended Red River Academy because of its small classes and specialized psychiatric treatment program that is needed to treat Beth's illness. Ed, who is a paraplegic and diabetic, entered Heartland in October. Heartland offers the type of care that he requires.

Upon the recommendation of a physician, Susan has an air filtration system installed in her personal residence. She suffers from severe allergies. In connection with this equipment, Susan incurs and pays the following amounts during the year:

Filtration system and cost of installation.................................$6,500

Increase in utility bills due to the system....................................700

Cost of certified appraisal......................................................360

The system has an estimated useful life of 10 years. The appraisal was to determine the value of Susan's residence with and without the system. The appraisal states that the system increased the value of Susan's residence by $2,200. Ignoring the 10%-of-AGI floor, what is the total of Susan's expenses that qualifies for the medical expense deduction?

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South Western Federal Taxation 2016 Comprehensive

ISBN: 9781305395114

39th Edition

Authors: James H. Boyd, William H. Jr. Hoffman, David M. Maloney, William A. Raabe, James C. Young

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