Beth qualifies as Susan's dependent, and Ed also would qualify except that he receives $$7,400$ of taxable retirement benefits from his former employer. Beth's psychiatrist recommended Red River Academy because of its small classes and specialized psychiatric treatment program that is needed to treat Beth's illness. Ed$,$ who is a paraplegic and diabetic, entered Heartland in October. Heartland offers the type of care that he requires.

Upon the recommendation of a physician, Susan has an air filtration system installed in her personal residence. She suffers from severe allergies. In connection with this equipment, Susan incurs and pays the following amounts during the year:

Filtration system and cost of installation$$6,500$Increase in utility bills due to the system$700$Cost of certified appraisal$360$

The system has an estimated useful life of $10$ years. The appraisal was to determine the value of Susan's residence with and without the system. The appraisal states that the system increased the value of Susan's residence by $$2,200.$

Question Content Area

a$.$Can Susan claim the medical expenses paid for Ed$,$ as he does not qualify as her dependent?