Roberto suffers from emphysema and severe allergies and, upon the recommendation of his physician, has a dust elimination system installed in his personal residence. In connection with system, Roberto incurs and pays the following amounts during the current year:
Doctor and hospital bills $1,600
Dust elimination system 8,800
Increase in utility bills due to they system350
Cost of certified appraisal 220
Prescribed medicines 750
The system has an estimated useful life of 15years. The appraisal was to determine the value of Roberto's residence with and without the system. The appraisal states that his residence was worth $125,000 before the system was installed and $127,500 after the installation. Roberto's AGI for theyear was $50,000. How much qualifies for the medical expense deduction in the current year.