Kyle has cancer and cannot walk well. Kyle and her mother, Suzanna, plan to install an elevator in Kyle's house. They know this capital expenditure may qualify for a medical expense deduction if certain requirements are met. Which of the following statements is NOT one of the requirements?

$$ A$)$ Capital expenditures are incurred for the convenience of patient, family members, and caretakers.

B$)$ Expense is reasonable.

C$)$ Patient is generally the only one who uses the property.

$$ D$)$ Capital expenditures are incurred based on the advice of a physician.