accident his legs. 7-68 Last year, Mr. Smith was involved in an automobile . Smith was involved in an automobile accident, severely injuring part of a long-term rehabilitation process, his physcian prescribes a daily routine of swimming. Because there is no readily available public facility nearby, Smith investigates ity of either building a pool in his own back yard or purchasing another home with a pool. In the current year he finds a new home with a pool and purchases it for $175,000. He then obtains some estimates and finds that it would cost approximately $20,000 to replace the pool in the home he has just purchased. He also obtains some real Is, which indicate that the existing pool increases the value of the home by only $8,000. During the current year, Smith also expends $500 in maintaining the pool and $1,800 in other medical expenses. What is the total amount of medical expenses he the possibil may claim in the current year? Smith's AGI for the year is $60,000. Sec. 213 . Reg. Sec. 1.213-1(e)(1) (ii) . Richard A. Polacsek, 1981 PH ?.?. Memo T8 1,569, 42 TCM 1289 Paul A.Lerew, 1982 PH T.C. Memo 982,483, 44 TCM 918 . Jacob H. Robbins, 1982 PH ?.?. Memo T82,565, 44 TCM 1254