Joanne is single and does a lot of business entertaining at home. Joanne's 80-year old dependent grandfather who lived with Joanne, needs medical and nursing care. he moved to Sierra Nursing Home. During the year, Joanne made the following payments on behalf of Aaron:
Room at Sierra $ 9,000
Meals for Aaron 1,700
Doctor and nurse fees 1,400
Cable TV service for Aaron's room 214
Total $12,314
Sierra has medical staff in residence. Disregarding the 7.5% floor, how much, if any, of these expenses qualify for a medical deduction by Joanne?
a. $12,314.
b. $12,100.
c. $10,400.
d. $3,100.
e. None of the above.