Linda installed a special pool for the hydrotherapeutic treatment of severe arthritis, as prescribed by her doctor. The cost of installing the pool was $28,640, and her insurance company paid $7,160 toward its cost. The pool increased the value of Linda's house by $10,024, and it has a useful life of 10 years.

How much of a deduction (before any AGI limitations) is Linda entitled to in the year of installation of the pool?