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Cole Porter was injured in a car accident and is now permanently confined to a wheelchair. In the current year Cole expended $20,000 to


 

Cole Porter was injured in a car accident and is now permanently confined to a wheelchair. In the current year Cole expended $20,000 to modify his home to accommodate his disability. These modifications included entrance ramps, wider doorways, lower kitchen cabinets, and bathroom rails. In addition Cole installed an elevator in his home at a cost of $15,000. The elevator enhanced the value of the home by $5,000. Other un-reimbursed expenses incurred in the current year were $500 for a wheelchair, $200 for prescription medicines, and $300 for doctors' bills. Cole also paid $2,000 for health insurance. If Cole's adjusted gross income is $100,000 what is his medical expense deduction?

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