Betsy and Barry spent $$9,000$ making improvements on their home to accommodate Betsy's $90-$year$-$old father. These improvements included a wheelchair ramp in the front of the home. The improvements decreased the FMV of the home by $$11,000$ since the neighborhood dosen't view this as a adding value $($per a real estate appraisal$).$ What part of the home improvement amount is decutible on their return?

a$)$ $$0$

b$)$ $$2,000$

c$)$ $$11,000$

d$)$ $$9,000$