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

question 23

Multiple Choice

Diego, 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 $20,000. 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. Diego pays $200 for an appraisal that places the value of the residence at $124,000 before the improvements and $129,000 after. As a result of the operation of the stairway lift, Diego experienced an increase of $475 in his utility bills for the current year. Disregarding percentage limitations, how much of the above expenditures qualify as medical expense deductions?

• A)$25,475.
• B)$20,475.
• C)$15,675.
• D)$15,475.
• E)None of the above.

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Definitions:

Muscle Relaxant

A substance or drug that reduces muscle tension and is used in the treatment of muscular pain and spasms.

rTMS

Repetitive Transcranial Magnetic Stimulation, a noninvasive procedure that uses magnetic fields to stimulate nerve cells in the brain to improve symptoms of depression.

ECT

Electroconvulsive Therapy, a psychiatric treatment where seizures are electrically induced in patients to provide relief from mental disorders.

Psychotherapists

Professionals trained to diagnose and treat mental health issues through psychological techniques and therapeutic conversation.