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 Doctor bills for Anna Dental cleanings for Tammy and Anna $75 Prescription drugs for Donald Prescription drugs fo for Anna $100 Nonprescription drugs for Donald or $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 $ 500 $ 100 $500 Assuming she itemizes, what is her medical expense deduction? $9,000 $32,575 $20,075 $19,825