Rod, 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 $32000. The increase in the value of the residence as a result of the room addition was determined to be $17000. Rod's AGI for 2020 was $100000. How much of these expenditures can Rod deduct as a medical expense in 2020?

a. $0

b. $7500

c. $23375

d. $10000

e. none of the above