During 2020, Sam has an air filtration system installed in his home as recommended by his physician to treat a lung disease. In connection with this equipment, Sam incurs and pays the following amounts during the year. Filtration system and cot of installation $6,500 Increase in utility bills $700 - Cost of certified appraisal $360 The system has an estimated useful life of 10 years. The appraisal was to determine the value of the residence with and without the system. The appraisal states the system increased the value of the home by $2,200 If Sam's AGI is $40,000 and these are his only medical expenses, what is Sam's medical expense deduction for the year after considering all floors and limitations