A has AGI of $400,000 in 2022. A is concerned about his appearance and his health. His doctor advises him that exercising more would be good for his general health. A joins a gym and pays $8,000 for the membership. A also has plastic surgery on his face (remove wrinkles) for a cost of $20,000. Of course, due to the extra exercise and the stress that the surgery had on A, A has a heart attack in July of 2022. His doctor tells him that swimming would be a great cardio vascular exercise that shouldnt be too stressful, and that since he lives in an extremely large house with many stairwells he should attach those chair like devices that he can sit in to go up and down the stairs. Based on this medical advice, he has a swimming pool installed in his backyard and he puts those chair like devices on all of the stairwells in his house. The cost of these improvements is $200,000. The value of his house went up by $120,000 due to the pool and chairs. His costs related to his heart attack were mostly paid by his medical insurance company. His out of pocket medical expenses were $4,000. How much may A deduct on his 2022 tax return for medical expenses?