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.
IRS Tax Tip 2013-25, March 4, 2013. If you paid for medical or dental expenses in 2012, you may be able to get a tax deduction for costs not covered by insurance. The IRS wants you to know these seven facts about claiming the medical and dental expense deduction. You must itemize. You can only claim medical and dental expenses for costs not covered by insurance if you itemize deductions on your tax return. You cannot claim medical and dental expenses if you take the standard deduction. Deduction is limited. You can deduct medical and dental expenses that are more than 7.5 percent of your adjusted gross income. Expenses paid in 2012. You can include medical and dental costs that you paid in 2012, even if you received the services in a previous year.