Phillip, age 66, developed hip problems and was unable to climb the stairs to reach his 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 2016 was $100,000. How much of these expenditures can Phillip deduct as a medical expense in 2016?

a. $14,000

b. $15,000

c. $21,500

d. $29,000

e. None of the above