anet needs an elevator seat attached to her stairs since she has a medical condition that makes her unable to climb the stairs in her house. The $$10,000$ spent on the elevator seat does not increase the value of her house according to a local appraiser.

How much of the capital asset is deductible in Janet's tax return as a medical expense?

fill in the blank $1$ of $1$$

is deductible in the current year as an expense before the AGI limitation$.$