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During 2019, Pigpen paid the following expenses for Piggy Sue (his daughter) and Papa Pig (his father) and himself: Doctor bills for Papa Pig $6,800

During 2019, Pigpen paid the following expenses for Piggy Sue (his daughter) and Papa Pig (his father) and himself:

Doctor bills for Papa Pig

$6,800

Prescription drugs for Piggy Sue, Papa Pig & Pigpen

1,430

Surgery for Piggy Sue

9,800

Insulin for Papa Pig

570

Nonprescription drugs for Pigpen, Piggy Sue & Papa Pig

1,140

Piggy Sue qualifies as Pigpens dependent, and Papa Pig would also qualify except that he received $12,500 of taxable income.

Piggy Sues psychiatrist recommended that Piggy Sue be sent to Swine Academy because of its small classes and specialized psychiatric treatment program that is needed to treat Piggy Sues illness. In 2019, Pigpen paid the following amounts to Swine Academy:

Psychiatric treatment $6,400

Tuition 5,900

Room, board, misc. items 4,100

Papa Pig, who is a diabetic, moved into Pork Chop Village in March 2019. Papa Pigs diabetes is controlled with medication. Pork Chop Village, an assisted living & nursing home facility, offers an active lifestyle for older adults. Papa Pig, who was bored living with Pigpen, is thoroughly enjoying all the many activities at Pork Chop Village. Pigpen paid the following amounts to Pork Chop Village on Papa Pigs behalf:

Medical care $ 3,300

Meals 18,650

Lodging 15,900

Pigpen has a filtration system installed in his home upon the recommendation of his physician during 2019. Pigpen has severe dust allergies. In connection with this installation, Pigpen pays the following amounts:

Installation of filtration system (including cost of the system) $8,525

Increase in utility bills due to the filtration system 495

Appraisal cost 300

The filtration system is expected to last 8 years. The appraisal was to determine the value of Pigpens residence with and without the filtration system. The appraisal states the installation of the filtration system increased the value of Pigpens home by $6,350.

Ignoring the 10% floor, what is the total of Pigpens expenses that qualify for the medical expense deduction?

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