Quinn, Who Is Single and Lives Alone, Is Physically Handicapped

question 38

Multiple Choice

Quinn, who is single and lives alone, is physically handicapped as a result of a diving accident.To live independently, he modifies his personal residence at a cost of $30,000.The modifications included widening halls and doorways for a wheelchair, installing support bars in the bathroom and kitchen, installing a stairway lift, and rewiring so he could reach electrical outlets and appliances.Quinn pays $200 for an appraisal that places the value of the residence at $129,000 before the improvements and $140,000 after.As a result of the operation of the stairway lift, Quinn experienced an increase of $680 in his utility bills for the current year.Disregarding the AGI floor for medical expenses, how much of these expenditures qualify as medical expense deductions?

• A)$11,680
• B)$30,680
• C)$30,880
• D)$34,880
• E)None of these

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Definitions:

James-Lange Theory

A theory of emotion suggesting that physiological arousal precedes the experience of emotion, implying that emotions are a result of the interpretation of bodily reactions.

Appraisal Theory

A theory in psychology that describes how individuals evaluate events as beneficial or harmful to their well-being, which then determines their emotional response.

Emotion

A complex psychological state involving subjective feelings, physiological arousal, and observable behavior.

Amygdala

The amygdala is a crucial brain structure within the temporal lobe, involved in emotion regulation, especially fear, and plays a role in memory formation.