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.
Medical expenses are only deductible if you itemize, and only if they exceed 10 percent of your Adjusted Gross Income. You can only deduct the medical and dental expenses that exceed those percentages. There is a temporary exemption from Jan. 1, 2013 to Dec. 31, 2016 for individuals age 65 and older and their spouses. Deduction for college tuition expenses. 2  This deduction is available to you regardless of whether you itemize your deductions. 3  The maximum deduction is $4,000. 4  The maximum deduction drops to $2,000 and then disappears completely as income rises.