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 expense. Does a capital expenditure such as the cost of a swimming pool qualify for the medical expense deduction? Cite the regulation section