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

Exercise 19

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.