Taxpayer spends $20,000 on capital improvements to his home that increase the value of the home by $6,000. Utilities will increase by $500 this year and the appraisal for the value (before and after) cost $1,000 The expenses are valid medical expenditures. What is the deductible amount (ignoring AGI limits)? Assuming it is a whole home air filtration system Assuming they are wheelchair ramps and electric lift to allow the taxpayer to access his home