Taxpayers pay $8,000 in state income taxes and $4,000 in state sales taxes - Taxpayers pay $3,000 in real estate taxes on rental property they have invested for a profit - Taxpayers incur $4,000 in unreimbursed medical expenses to widen doorway at entrance or exits of the residence to accommodate G's wheelchair - Taxpayers spend $20,000 out of their savings to remodel the kitchen of their residence will this affect their taxable income and can the loss affect their taxable income? Include citations to IRC and is this an above or below the line dedection