In May, Rebecca's daughter, Isabella, sustained a serious injury that made it impossible for her to continue living alone. Isabella, who is a novelist, moved back into Rebecca's home after the accident. Isabella has begun writing a novel based on her recent experiences. To accommodate Isabella, Rebecca incurred significant remodeling expenses $($widening hallways, building a separate bedroom and bathroom, and making kitchen appliances accessible to Isabella$).$ In addition, Rebecca had an indoor swimming pool constructed so that Isabella could do rehabilitation exercises prescribed by her physician.

In September, Isabella underwent major reconstructive surgery in Denver. The surgery was performed by Dr$.$ Rama Patel, who specializes in treating injuries of the type Isabella sustained. Rebecca drove Isabella from Champaign, Illinois to Denver, Colorado, a total of $1,100$ miles, in Isabella's specially equipped van. They left Champaign on Tuesday morning and arrived in Denver on Thursday afternoon. Rebecca incurred expenses for gasoline, highway tolls, meals, and lodging while traveling to Denver. Rebecca stayed in a motel near the clinic for eight days while Isabella was hospitalized.

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a$.$ Identify the relevant tax issues for Rebecca and Isabella based on this information.

$1.$ Can Rebecca deduct the medical expenses incurred for Isabella if Isabella does not qualify as her dependent?

$2.$ Can Rebecca claim Isabella as a dependent?

$3.$ Can Rebecca take a medical expense deduction for the remodeling expenditures?

$4.$ Can Rebecca take a medical expense deduction for the swimming pool expenditures?

$5.$ Can Rebecca take a medical expense deduction for the cost of Isabella's surgery?

$6.$ Can Rebecca take a medical expense deduction for the specially equipped van and the costs of operating it$?$

$7.$ Can Rebecca take a medical expense deduction for the traveling expenses $($transportation$,$ highway tolls, meals, and lodging$)?$

$8.$ Does Isabella have any earned income this year?

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b$.$ Which questions would you need to ask Rebecca and Isabella in order to advise them about their tax issues? Select "Yes" or $"$No$",$ whichever is applicable.

$1.$ How much expense did Rebecca incur for lodging?

$2.$ Did Rebecca provide more than half of Isabella's support?

$3.$ Are the remodeling expenses necessary to enable Isabella to live independently?

$4.$ Is the travel to Denver necessary in order for Isabella to receive proper medical treatment?

$5.$ While in Denver, did Rebecca seek to minimize lodging costs by staying at economy hotels?

$6.$ Could Isabella have been treated less expensively in Illinois by a less popular but still qualified surgeon?