Ed$,$ age $72$ and physically handicapped, was diagnosed with a foot disease that prevented him walking unassisted. To accommodate his handicap, he widened the doorways, at a cost of $$45,000.$ The increase in the value of the residence as a result of the renovation is $$21,000.$ In addition, Ed's AGI for $2023$ was $$80,000.$ How much of these expenditures can he deduct as a medical expense in $2023?$

A