Zunilda is 77-year-old individual with an AGI of $25,000 in 2016. She began living in a nursing home in 2016 upon the recommendation of her primary care physician in order to receive medical care for a specific condition. She had the following unreimbursed expenses in 2016:
Expense                                                                         Amount
Nursing home health care costs ..............................$5,000
Nursing home meal and lodging costs .....................8,000
Prescription drugs .......................................................1,500
As a result of these unreimbursed expenses, how much may Zunilda deduct from AGI on her 2016 tax return? Assume Zunilda elects to itemize deductions.
a. $12,000
b. $4,000
c. $12,625
d. $4,625