Paul, suffers from emphysema and severe allergies and, upon the recommendation of his physician, has a dust elimination system installed in his personal residence. In connection with the system, Paul incurs and pays the following amounts during 2018.

Doctor and Hospital Bills	2500
Dust Elmination System	10,000
Increase in Utility Bill due to system	450
Cost of Ceritifed Apprasial	300

In addition, Paul pays $750 for prescribed medicines.

The system has an estimated useful life of 20 years. The appraisal was to determine the value of Paul's residence with and without the system. The appraisal states that his residence was worth $350,000 before the system was installed and $356,000 after the installation. Paul's AGI for the year was $50,000.

a. What is the total of Paul's qualifying medical expenses for 2018?

b. What is his medical expense deduction for 2018?

*FOR 2018*