Lonnie Developed Severe Arthritis and Was Unable to Climb the Stairs

Multiple Choice

Lonnie developed severe arthritis 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 $28,000.The increase in the value of the residence as a result of the room addition was determined to be $12,000.In addition,Lonnie paid the contractor $5,000 to construct an entrance ramp to his home and $7,000 to widen the hallways to accommodate his wheelchair.Lonnie's AGI for the year was $80,000.How much of these expenditures can Lonnie deduct as a medical expense?

A) $10,000.
B) $16,000.
C) $22,000.
D) $40,000.
E) None of the above.