Philip age 66, developed his problems and was unable to climb the stairs to reach the second floor bedroom. His physician advised him to add a first floor bedroom to his home. The cost of constructing the room was $32,000. The increase in the value of the residence as a result of the room addition was determined to be $17,000. In addition, Phillip paid the contractor $5,500 to construct an entrance ramp to his home and $8,500 to widen the hallways to accommodate his wheelchair. Phillip's AGI for 2017 was $75,000. How much of these expenditures can Phillip deduct as a medical expense in 2017?

A. $14,000

B. $15,000

C. $21,500

D. $29,000

E. None of the above

Please show all work