McGraw-Hill's Taxation of Individuals 3rd Edition by Brian Spilker,Benjamin Ayers,John Robinson,Edmund Outslay ,Ronald Worsham,John Barrick,Connie Weaver

Exercise 47

Doctor Bones prescribed physical therapy in a pool to treat Jack's broken back.In response to this advice (and for no other reason), Jack built a swimming pool in his backyard and strictly limited use of the pool to physical therapy.Jack paid $25,000 to build the pool, but he wondered if this amount could be deducted as a medical expenses Determine if a capital expenditure such as the cost of a swimming pool qualifies for the medical expense deduction.