Linda Larue suffered from arthritis. Her chiropractor advised her that she needed to swim daily to alleviate her pain and other symptoms. Consequently, Linda and her husband, Philo, built a swimming pool in their existing home at a cost of $30,000. The construction of the pool increased the value of their home by $8,000.

1. Does a residential swimming pool qualify as a deductible medical expense based on the above definition?

2. Does the tax treatment differ depending on whether the pool is purchased at a new residence or constructed on the taxpayer's existing property?

3. If a residence is purchased that has an existing pool, how is the value of the pool determined for tax purposes?

4. Are pool maintenance expenses deductible and, if so, is any allocation necessary?

5. How is the deduction for the pool taken: as an immediate deduction or depreciated over a specified number of years?

6. Is there a limitation on the deduction based on the elaborateness of the pool?

7. If the home is to be paid for over an extended number of years, would the amount of the deduction be affected?