George was in a huge car accident one year ago and has significant issues as a result of the severe back injury that he suffered in the accident. Dr. House prescribed physical therapy in a pool to treat Georges ailing back. In response to this advice (and for no other reason), George built a swimming pool in his backyard. George paid $40,000 to build the pool, but he wondered if any amount of this expenditure could be deducted as a medical expense. George has a wife and 4 kids and they always wanted a swimming pool and therefore use the swimming pool extensively. Determine if a capital expenditure such as the cost of a swimming pool qualifies for the medical expense deduction.

Prepare a memo to the file communicating your tax research results.