During the year, Anna paid medical related expenses for Tammy (her daughter), Donald (her father), and herself.

• Tammy is Anna's qualified child.
• Donald would qualify as a dependent except that he received $5,200 in pension benefits. He is bedridden, diabetic, and in the nursing home to receive the care needed from a stroke.
• Tammy attends a special school (Alamo Academy) to help her overcome a severe learning disability. This is the primary reason she attends the school.
• Upon a recommendation for her physician, Tammy installed a swimming pool to alleviate issues with a disease. She does not have access to a community pool. The cost of the pool was reasonable and increased the value of the home by $35,000. The pool has an estimated useful life of 20 years.
• Anna's AGI was $120,000.

A listing of the medical expenses are as follows:

• Teeth whitening for Tammy $500
• Surgery for Donald $1,000
• Alamo academy tuition $7,000
• Alamo academy room and board $5,000
• Doctor bills for Donald $ 500
• Doctor bills for Anna $ 100
• Dental cleanings for Tammy and Anna $ 75
• Prescription drugs for Donald $500
• Prescription drugs for Anna $100
• Nonprescription drugs for Donald $95
• Nursing home medical care for Donald $1,000
• Nursing home meals for Donald $3,500
• Nursing home lodging for Donald $6,000
• Swimming pool purchase and install $50,000
• Swimming pool utilities costs $1,300
• Insulin for Donald $500

Assuming she itemizes, what is her medical expense deduction?

		$20,075
		$32,575
		$19,825
		$9,000