Mrs. Bowser is afflicted with a rare muscle disease. During the current year, Mr. Bowser installed an elevator in their home so his wife will not have to climb stairs. The elevator cost $30,000 and increased the value of their home by $7,000. How much of the $30,000 is deductible as medical expense in the current year?

		$0
		$7,000
		$23,000
		$30,000