During the current year, Betty Mazda had adjusted gross income of $40,000. In the current year, she installed an elevator in her house on the advice of her doctor because of a heart condition. The elevator cost $8,000 and increased the value of Mazda's residence by $6,000. In the current year, she paid $1,200 to repair the elevator and paid doctors' bills of $4.000. She also received a reimbursement of last year's medical expenses in the amount of $1,400. The expenses were claimed as an itemized deduction last year. How much may Mazda use as medical expenses in calculating itemized deductions in the current year? O A. $0 B. $1,800 C. $2,000 OD. $3,200 OOOO Taxes deductible as an itemized deduction include all of the following except OOOO A. Personal property taxes based on the value of the personal property. B. Real estate taxes based on the assessed value of the property and charged uniformly against all property. C. State and local income taxes. D. Taxes that the taxpayer paid on property owned by his or her parents or children