3) Mr. Mugabi must use a wheelchair. Upon advice from his physician, he installed an elevator and widened the front entrance of his house in 2017, incurring $15,000 and $4,000 in costs, respectively. Mr. Mugabi originally purchased his house for $202,000. An appraisal showed the fair market value of Mrs. Hampton' house immediately after these modifications at $212,000. Compute his currently deductible medical expense in regards to these improvements before AGI limitations. A) $19,000. B) $15,000. C) $9,000 D) $4,000