Samuel, a 36 Year Old Individual Who Has Been Physically

question 34

Essay

Samuel, a 36 year old individual who has been physically handicapped for a year, paid $15,000 for the installation of wheelchair ramps, support bars, railings, and widening doorways in his personal residence. These improvements increased the value of his personal residence by $4,000. How much of Samuel's expenditures qualify as a medical expense deduction (subject to the 7.5%-of-AGI floor)? Explain.

---

Definitions:

Blastocyst

An early stage embryo consisting of a sphere of cells surrounding a fluid-filled cavity and a cluster of cells inside known as the inner cell mass, which eventually develops into the fetus.

Fetus

A developing mammal or human from the end of the embryonic stage (usually from nine weeks after fertilization) to birth.

Blastocyst

A stage of embryonic development characterized by a fluid-filled structure formed about 5-6 days after fertilization, preceding implantation in the uterine wall.

Nutrient Exchange

The transfer of nutrients from the mother to the fetus during pregnancy, essential for fetal development.