Mitzi's AGI for the year is $33, 000. She is single an age 49. None of the medical costs are reimbursed by insurance. After considering the AGI floor, Mitzi's medical expense deduction is $12, 900 $13, 850 $14, 675 $16, 325 Alan, who is security officer, is shot while on the job. As a result, Alan suffers from a chronic leg injury and must use a wheelchair and undergoes therapy to regain and retain strength. Alan's physician recommends that he install a whirlpool bath in his home for therapy. During the year, Alan makes the following expenditure: A professional appraiser tells Alan that the whirlpool has increased the value of his home by $1, 000. Alan's deductible medical expenses (before considering limitations based on AGI) will be $6, 000 $10, 100. $7, 000. $7, 700. The following taxes are deductible as itemized deductions with the exception of state income taxes. federal income taxes. real property taxes. personal property taxes. In 2015, Carlos filed his 2014 state income tax return and paid taxes of $800. Also in 2015, Carlos's employer withheld state income tax of $750 from Carlos's salary. In 2016, Carlos filed his 2015 state income tax return and paid an additional $600 of state income tax due for 2015. No tax withheld in How much state income tax can Carlos deduct on his 2016 federal income tax return for state income $600 $1, 400