45. Phillip, age 66, developed hip problems and as 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. Philip's AGI for 2021 was $ 75,000. How much of these expenditures can Philip deduct as a medical expense in 2021? Use the 2019 10%-of-AGI floor (just to make the math simpler). a. $ 14,000 b. $15,000 C. $ 21,500 d. $ 29,000 e. None of these 46. Bryon owned stock in Blossom Corporation that he donated to a museum (a qualified charitable organization) on June 8th this year. What is the amount of Bryon's deduction? assuming that he had purchased the stock for $ 10,500 last year on August 7, and the stock had a fair market value of $ 13,800 when he made the donation? a. $3,300 b. $ 10,500 c. $12,150 d. $ 13,800 e. None of these