Upon the recommendation of a physician, George has special windows installed in his personal residence. He suffers from a severe eye condition that is sensitive to sunlight and would be functionally blind if not for the windows. In connection with this matter, George incurs and pays the following amounts during the current year:

Cost of windows and installation $8000

Cost of certified appraisal 350

The windows have an estimated useful life of 15 years. An appraisal was done to determine the value of Georges residence with and without the windows. The appraisal state that the windows increased the value of Georges residence by $700. Expenses qualifying for the medical deduction in the current year total (before the percentage limitation):

a. $7300

b. 7600

c. 8000

e. some other amount ____________________