22. Oliver Olms pays all of his father's medical for the year, which total $8,800. expenses Oliver also pays over half of his father's support but is unable to claim his father as a dependent because his father has $6,000 in income. Will Oliver be able to claim the $8,800 as a medical expense deduction on his individual income tax return? gross 23. You have a heart ailment. On the advice of a your doctor, you install an elevator in your home so you will not have to climb the stairs. It costs $15,000 to install the elevator. The elevator has a 20-year life and increases the fair market value of your home by $3,000. What is the medical deduction for the elevator assuming the 7.5% percent floor has been met