Reference no: EM132931056
Question - During 2020, Michael paid the following expenses for Julie (his daughter) and Dan (his father) and himself:
Doctor bills for Dan $5,800
Prescription drugs for Julie, Dan & Michael 1,230
Surgery for Julie 9,200
Insulin for Dan 770
Nonprescription drugs for Michael, Julie & Dan 1,040
Julie qualifies as Michael's dependent, and Dan would also qualify as a dependent for Michael except that Dan received $12,000 of taxable income.
Julie's psychiatrist recommended that Julie be sent to Psych Academy because of its small classes and specialized psychiatric treatment program that is needed to treat Julie's illness. In 2020, Michael paid the following amounts to Psych Academy:
Psychiatric treatment $5,400
Tuition 6,780
Room, board, misc. items 4,910
Dan, who is a diabetic, moved into Senior Village in March 2020. Dan's diabetes is controlled with medication. Senior Village, an assisted living & nursing home facility, offers an active lifestyle for older adults. Dan, who was bored living with Michael, is thoroughly enjoying all the many activities at Senior Village. Michael paid the following amounts to Senior Village on Dan's behalf:
Medical care $5,430
Meals 15,650
Lodging 13,700
Michael has a filtration system installed in his home upon the recommendation of his physician during 2020. Michael has severe dust allergies. In connection with this installation, Michael pays the following amounts:
Installation of filtration system (including cost of the system) $8,415
Increase in utility bills due to the filtration system 700
Appraisal cost 560
The filtration system is expected to last 5 years. The appraisal was to determine the value of Michael's residence with and without the filtration system. The appraisal states the installation of the filtration system increased the value of Michael's home by $4,170.
Ignoring the 7.5% floor, what is the total of Michael's expenses that qualify for the medical expense deduction?