Phillip,age 66,developed Hip Problems and Was Unable to Climb the Stairs

Multiple Choice

Phillip,age 66,developed hip problems and was unable to climb the stairs to reach his second-floor bedroom.His physician advised him to add a first-floor bedroom to his home.The cost of constructing the room was $32,000.The increase in the value of the residence as a result of the room addition was determined to be $17,000.In addition,Phillip paid the contractor $5,500 to construct an entrance ramp to his home and $8,500 to widen the hallways to accommodate his wheelchair.Phillip's AGI for 2016 was $100,000.How much of these expenditures can Phillip deduct as a medical expense in 2016?

A) $14,000
B) $15,000
C) $21,500
D) $29,000
E) None of the above