In May, Rebecca's daughter, Susan, sustained a serious injury that made it impossible for her to continue living alone. Susan, who is a novelist, moved back into Rebecca's home after the accident. Susan has begun writing a novel based on her recent experiences. To accommodate Susan, Rebecca incurred significant remodeling expenses (widening hallways, building a separate bedroom and bathroom, and making kitchen appliances accessible to Susan). In addition, Rebecca had an indoor swimming pool constructed so that Susan could do rehabilitation exercises prescribed by her physician.
In September, Susan underwent major reconstructive surgery in Denver. The surgery was performed by Dr. Rama Patel, who specializes in treating injuries of the type sustained by Susan. Rebecca drove Susan from Champaign, Illinois, to Denver, a total of 1,100 miles, in Susan's specially equipped van. They left Champaign on Tuesday morning and arrived in Denver on Thursday afternoon. Rebecca incurred expenses for gasoline, highway tolls, meals, and lodging while traveling to Denver. Rebecca stayed in a motel near the clinic for eight days while Susan was hospitalized. Identify the relevant tax issues based on this information and prepare a list of questions you would need to ask Rebecca and Susan to advise them as to the resolution of any issues you have identified.