If a woam was recently diagnosed with a severe case of degenerative arthritis. Her doctor

has strongly recommended water therapy to relieve her pain, slow the degenerative process, and

enhance her mobility. While she has a huge home, but do NOT currently have a pool. and

she saw an existing house, with a large pool, for sale. While this house is big even

by their standards, they thought that it might make sense to buy the new house if part of the cost of the

house might be allocable to the pool and deductible for tax purposes. what is the

potential tax consequences for her of buying the new house.

And if she can have some tax benefits, could you provide the law reference such as IRS rulings ?