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

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Definitions:

Distributive Strategy

is a negotiation approach that views the situation as a fixed pie where any gain by one party results in a loss by the other, leading to competitive bargaining tactics.

Integrative Strategy

A negotiation or planning approach that seeks to combine resources, meet mutual needs, and achieve shared goals, emphasizing cooperation over competition.

Strategic Goals

Long-term objectives that guide decision-making and tactics in pursuit of overall success.

Accommodative Negotiation

A negotiation approach where one party makes concessions to the other to reach an agreement, often at their own expense.