Linda installed a special pool for the hydrotherapeutic treatment of severe arthritis, as prescribed by her doctor. The cost of installing the pool was $20,720, and her insurance company paid $5,180 toward its cost. The pool increased the value of Linda's house by $7,252, 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?