1. Dorothy suffers from emphysema and severe allergies and, upon the recommendation of her physician, has a dust elimination system installed in her personal residence. In connection with the system, Dorothy incurs and pays the following amounts during 2021:

Doctor and hospital bills $4,800

Dust elimination system $12,000

In addition, Dorothy pays $1,230 for prescribed medicines. An appraisal determined the value of Dorothys residence with and without the system. The appraisal states that her residence was worth $200,000 before the system was installed and $210,000 after the installation. Dorothy put $2,200 into a medical flexible spending account at the beginning of the year which she fully used on her doctor and hospital bills. Dorothys AGI for the year was $51,000. Calculate Dorothys final medical expense itemized deduction.