You are a CPA paid to prepare tax returns for various clients. One of your clients is determined to deduct the cost of adding a swimming pool to his house as an itemized deduction for medical expenses. He argues this is a qualified medical expense, as he plans on swimming laps in the pool for exercise. You do not agree that this expenditure is a deductible medical expense, but your client is insisting it is. You know the cost will not exceed 7.5% of the taxpayers AGI, and therefore will not be deductible anyway. To appease your client, you list the expense as an itemized deduction since it will not impact the final tax calculation. Do you think you made the correct decision? Where would you look for guidance on how to handle this scenario?