1. Elaine lives in a four-story house in Brooklyn but she is unable to climb stairs anymore due to a heart condition. So she spends $5,000 to have an elevator installed in her home on the advice of her doctors. Real estate experts tell her the elevator only adds $2,150 to the value of the home, but she needs it because of her condition. In determining her medical expense deduction, how much of her $4,000 cost can she count as a medical expense? (Ignore the 10% of AGI "floor" for the purpose of this question.)

   		Zero.
   		$2,150.
   		$2,850.
   		$5,000.