Linda Larue has arthritis. Her chiropractor advised her that she needed to swim daily to alleviate her pain and other symptoms. Consequently, Linda and her husband, Philo, purchased for $ 400,000 a new home that had a swimming pool, after selling their old home for $ 325,000. If the Larues had constructed a pool at their former residence, it would have cost $ 75,000 to build, and it would have increased the value of their home by $ 50,000.

a. List as many possible tax research issues as you can to determine whether the Larues can deduct any of their current-year expenditures for Linda’s arthritis.

b. After completing your list of tax research issues, list the keywords you might use to construct an online tax research query.

c. Execute an online search using your query. For simplicity, select the IRS Revenue Rulings database from whichever online tax service you use. Summarize your findings.