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.
You generally can deduct only the part of your medical and dental expenses that exceeds 10% of the amount on Form 1040, line 38. However, if either you or your spouse was born before January 2, 1952, you can deduct the part of your medical and dental expenses that exceeds 7.5% of the amount on Form 1040, line 38. See Line 3, later.