LO.2 Pablo suffers from emphysema and severe allergies and, upon the recommendation of his physician, has a dust elimination system installed in his personal residence. In connection with the system, Pablo incurs and pays the following amounts during 2012:

Doctor and hospital bills $1,600 Dust elimination system 8,800 Increase in utility bills due to the system 350 Cost of certified appraisal 220 In addition, Pablo pays $750 for prescribed medicines.

The system has an estimated useful life of 15 years. The appraisal was to determine the value of Pablo’s residence with and without the system. The appraisal states that his residence was worth $325,000 before the system was installed and $327,500 after the installation.

Pablo’s AGI for the year was $50,000. How much of the medical expenses qualifiy for the medical expense deduction in 2012?