Facts: Your clients, Virginia and Phillip Bradley, are a married couple with two young daughters, Bianca $($age $7)$ and Jessica $($age $3).$ In late $2021,$ the Bradley's learned that Bianca has a medical condition that makes her muscles very weak. In addition to prescribing physical therapy that will include exercises to strengthen Bianca's muscles, Bianca's doctor suggested that swimming regularly could greatly improve her muscle strength. The Bradley's live in a rural area far from any public swimming pool. They are considering installing a swimming pool in the backyard at their house. However, the Bradley's would like to know whether the cost of installing a swimming pool may be dictible as a medical expense for federal income tax purposes.

Required:

First Step: Identify and properly cite the Code sections and regulations that discuss the deductibility of medical

expenses. Indicate whether and, if so$,$ where, they indicate whether the cost of a swimming pool may be deductible as a medical expense.

Second Step: Find and review relevant Revenue Rulings that involves the issue of whether the cost of a swimming pool may be deductible as a medical expense. Provide a proper citation for the Revenue Rulings. Briefly describe the facts of the ruling and the IRS's reasoning and conclusion$($s$).$ Indicate whether you think the IRS would reach the same