LO.9 Jung suffers from heart problems and, upon the recommendation of a physician, has an elevator installed in his personal residence. In connection with the elevator, Jung incurs and pays the following amounts during the current year:

Elevator and cost of installation $15,500 Increase in utility bills due to the elevator 750 Cost of certified appraisal 500 The elevator system has an estimated useful life of 20 years. The appraisal was to determine the value of Jung’s residence with and without the system. The appraisal states that the system increased the value of Jung’s residence by $2,000. How much of these expenses qualifies for the medical expense deduction in the current year?