Ekans evolves into Arbok starting at level 22. <br /> <br /> Ekans is #23 in the National Pokedex, and was introduced in the Generation I Pokemon titles (Red, Blue, and Yellow) where it could be found (Red only) on Routes 4, 11, and 23. In Generation VI (X and Y), it can be caught on Route 14 in a Horde encounter.
Dental implants are considered a medical expenses. Your dentist would not implant them unless they were a medical/dental necessity, even if the procedure was elective. . You can include in medical expenses the amounts you pay for dental treatment. This includes fees paid to dentists for X-rays, fillings, braces, extractions, dentures, etc. But see Teeth Whitening..(is not included).... http://www.irs.gov/publications/p502/ar02.html#d0e1075.
The medical and dental expenses of a decedent paid by the estate are not deductible in figuring the estate's taxable income on Form 1041. You can deduct them in figuring the taxable estate for federal estate tax purposes on Form 706.n estate is allowed an exemption deduction of $600 in figuring its taxable income. No exemption for dependents is allowed to an estate. Even though the first return of an estate may be for a period of less than 12 months, the exemption is $600.