Cherry is a 50-year-old unmarried woman that is a very successful Tupperware salesperson. She lives in a lavish three-bedroom penthouse condo at the top of the Citrus Tower in downtown Orlando, Florida. While she sells to customers all over the world, her main sales location is her condo where she hosts various Tupperware parties. The condo has fancy furniture, and every room is fully carpeted in a luxurious shag carpet that is very comfortable. While Cherry has always had asthma and seasonal allergies, she recently has developed severe allergies and rashes to dust, dust mites, and the like. She went to an allergist, Dr. Schnowzer, MD, to get allergy tested. Dr. Schnowzer said she is majorly allergic to dust and prescribes as essential staying away from wooded areas, living in a downtown concrete jungle, and removing any carpet in her home. Over the next few months Cherry spent $50,000 removing the carpet in the condo and replacing the carpet with marble floors. Can any of these amounts for ripping out the carper and purchasing the new marble floors be considered deductible medical expenses?