Dario suffers from lung failure. His doctor recommends that he install an elevator in his home so that he doesnt have to climb the stairs. The cost of installing the elevator is $18,000. The increase in the value of the residence is determined to be $6,000. What is the deductible medical expense?

	a.	$0
	b.	$6,000
	c.	$12,000
	d.	$18,000

Seth and Sally are married taxpayers who paid $15,000 in state and local taxes during the taxable year. They also had $9,000 in foreign property taxes. What is the limitation on their state and local tax deduction?

	a.	$10,000
	b.	$15,000
	c.	$20,000
	d.	$30,000