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 2022 was $80,000. How much of these expenditures can he deduct as a medical expense in 2022