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 persona1 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.