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

question 50

Multiple Choice

Quinn, who is single and lives alone, is physically handicapped as a result of a diving accident. In order 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 10%-of-AGI floor, how much of the above expenditures qualify as medical expense deductions?

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

---

Definitions:

Physical Health Hazards

Environmental factors or substances that can cause harm or illness to an individual's physical health in the workplace.

Shared Responsibility Model

A newer approach to safety in the workplace that assumes the best way to reduce accident rates relies on the cooperation of the employer and the employees (who may be represented by a union).

Safety of Members

Measures and practices in place to ensure the physical well-being and health of members within an organization or group.

Compensation Payments

Financial remuneration issued to individuals for loss, injury, or suffering, often related to employment or insurance claims.