Mrs Gonzales must use a wheelchair upon advice from her physician she installed an elevator and widened the front entrance of her house in 2011 incurring $15,000 and $4,000 in costs respectively Mrs Gonzales originally purchased her house for $152,000 an appraisal showed the fair market value of Mrs Gonzales house immediately after these modifications at $162,000 compute her currently deductible medical expense in regards to these improvements before AGI limitations.