Alan, Who Is a Security Officer, Is Shot While on the Job

Alan, who is a security officer, is shot while on the job. As a result, Alan suffers from a chronic leg injury and must use a wheelchair and undergo therapy to regain and retain strength. Alan's physician recommends that he install a whirlpool bath in his home for therapy. During the year, Alan makes the following expenditures: $$\begin{array} { | l | r | } \hline \text { Wheelchair } & \$ 1,200 \\\hline \text { Whirlpool bath } & 2,000 \\\hline \text { Maintenance of the whirlpool } & 250 \\\hline \text { Increased utility bills associated with whirlpool } & 450 \\\hline \text { Entrance ramp, various home modifications } & 7,200 \\\hline\end{array}$$ A professional appraiser tells Alan that the whirlpool has increased the value of his home by $1,000. Alan's deductible medical expenses (before considering limitations based on AGI) will be

A) $6,000.
B) $10,100.
C) $7,000.
D) $7,700.