Liz, Who Is Single, Travels Frequently on Business

Multiple Choice

Liz, who is single, travels frequently on business. Art, Liz's 84-year-old dependent grandfather, lived with Liz until this year when he moved to Granite Falls Nursing Home because he needs daily medical and nursing care. During the year, Liz made the following payments to Granite Falls on behalf of Art: Granite Falls has medical staff in residence. Disregarding the 7.5% floor, how much, if any, of these expenses qualifies as a medical expense deduction by Liz?

A) $5,610.
B) $41,910.
C) $49,170.
D) $49,830.
E) None of the above.