Jane suffers from a spinal disorder and her doctor exclaimed that swimming could help prevent permanent paralysis, so he recommended getting a pool at her house. The market value of Janes residence was approximately $500,000 before the swimming pool. After the completion of the swimming pool, an appraiser estimated an increase of $98,000 to Janes home value. The swimming pool cost her $194,000 and made a medical expense deduction of $96,000 on her tax return. The IRS determined that the swimming pool should have cost $70,000 and would have only increased her home value by $31,000. Therefore, the IRS is saying that Janes deduction should only be $39,00. Is there any ceiling limitation on the amount deductible as a medical expense? Can capital expenditures be deductible as medical expenses? What is the significance of a minimum adequate facility? Should aesthetic or architectural qualities be considered in the determination? Why or why not.