Upon the recommendation of a physician, Mark has an air filtration system installed in his personal residence. He suffers from severe allergy problems. In connection with this matter, Mark incurs and pays the following amounts during the current year.

Filtration system & cost of installation: $$7,000$

Increase in utility bills due to the system: $$700$

Cost of certified appraisal: $$350$

The system has an estimated useful life of $5$ years. The appraisal was to determine the value of Mark$$s residence with and without the system. The appraisal states that the system increased the value of Mark$$s residence by $$700.$ Expenses qualifying for the medical deduction in the current year total

A$.$ $$7,000$

B$.$ $$7,350$

C$.$ $$7,700$

D$.$ $$8,050$

E$.$ None of the above