Gene Simmons, age 70, developed knee problems and was unable to reach his second-floor bathroom. His physician advised him to add a first-floor bathroom to his home, at a cost of $32,000. The increase in the value of the residence as a result of the room addition is $17,000. In addition, Gene Simmons paid the contractor $7,500 to construct an entrance ramp to his home and $9,000 to widen the hallways to accommodate his wheelchair. Gene Simmonss AGI for 2019 was $75,000. How much of these expenditures can Gene Simmons deduct as a medical expense in 2019?