Case Study B

Bluey was recently diagnosed with COPD. His doctor told him to begin an exercise regimen to strengthen his lungs. Because of COVID, Bluey is not ready to join a gym. After talking it over with his spouse, they decide to install an inground pool in the backyard of their home with a dome to cover the pool during the winter months. Bluey's primary residence is in a part of town that has many tourist attractions. For the past two years, Bluey and his spouse use their primary residence as an Air B$\backslash$&B$.$ Bluey calls your office to inquire about whether there are any medical deductions or business deductions for inground pool installations. Provide at least two sources of primary authority to support your position regarding Bluey's ability to deduct his family pool as a medical expense.