Need accounting help to rewrite a customer letter about tax

Already have the letter written with a friend, but we need to turn this in separately as individual work. So this letter needs to be rewrite with same facts,but looks like different people’s work.

Dear ;Ms. ;Shelton:

We ;are ;pleased ;to ;report ;the ;tax ;research ;involving ;the ;construction ;of ;your ;swimming ;pool ;as ;a ;medical ;expense ;deduction ;has ;been ;completed. ;The ;question ;at ;hand ;is ;whether ;or ;not ;constructing ;a ;swimming ;pool ;for ;medical ;purpose ;can ;be ;deducted ;as ;a ;medical ;expense. ;The ;type ;of ;swimming ;pool ;built ;will ;affect ;the ;options ;available ;to ;you ;on ;how ;to ;treat ;the ;construction ;of ;the ;pool. ;Therefore, ;depend ;on ;this, ;there ;are ;a ;few ;different ;options.

First ;and ;foremost, ;in ;order ;for ;the ;cost ;of ;the ;swimming ;pool ;to ;be ;deducted, ;all ;other ;options ;must ;be ;explored ;and ;exhausted ;before ;constructing ;the ;pool ;in ;your ;backyard. ;The ;nearest ;public ;pool ;is ;approximately ;10 ;miles ;away, ;the ;distance ;of ;the ;public ;pool ;could ;be ;considered ;as ;near ;to ;your ;residence. ;However, ;since ;the ;hours ;of ;operation ;for ;the ;public ;pool ;will ;most ;likely ;interfere ;with ;your ;work ;schedule, ;this ;presents ;sufficient ;need ;and ;reasonableness ;to ;undergo ;construction ;of ;a ;personal ;swimming ;pool ;in ;your ;backyard. ;We ;must ;reiterate ;the ;significance ;of ;the ;community ;pool ;locations ;and ;operating ;hours. ;The ;deductible ;of ;your ;swimming ;pool ;addition ;hinges ;on ;the ;assumption ;that ;there ;are ;indeed ;no ;other ;swimming ;pools ;which ;you ;have ;access ;to ;in ;a ;near ;vicinity ;and ;for ;which ;the ;hours ;of ;operation ;significantly ;interfere ;with ;your ;regular ;work ;hours. ;If ;you ;do ;have ;access ;to ;any ;pool ;that ;does ;not ;interfere ;with ;your ;work ;hours ;and ;is ;available ;to ;you ;everyday, ;you ;will ;not ;be ;able ;to ;expense ;the ;cost ;of ;the ;swimming ;pool.

Another ;important ;aspect ;to ;understand ;is ;that ;in ;order ;for ;the ;construction ;of ;the ;swimming ;pool ;to ;be ;deductible ;as ;a ;medical ;expense, ;the ;swimming ;pool ;must ;solely ;be ;used ;for ;medicinal ;purposes ;and ;not ;for ;personal ;use. ;It ;should ;primarily ;be ;used ;by ;you ;and ;no ;other ;family ;member ;or ;for ;entertainment ;purpose. ;By ;ensuring ;that ;you ;follow ;these ;guidelines, ;it ;will ;be ;more ;likely ;that ;you ;will ;be ;able ;to ;deduct ;the ;cost ;of ;constructing ;the ;swimming ;pool ;and ;the ;future ;maintenance ;cost. ;The ;options ;below ;outline ;what ;your ;deduction ;would ;be ;in ;the ;year ;the ;pool ;is ;build ;and ;future ;maintenance ;cost. ;

Option ;1: ;

Your ;first ;option ;of ;swimming ;pool ;construction ;is ;to ;build ;a ;simple ;and ;basic ;pool, ;which ;would ;cost ;$45,000 ;to ;build. ;This ;addition ;of ;the ;basic ;pool ;would ;increase ;the ;value ;of ;your ;residence ;by ;$5,000. ;This ;increase ;in ;value ;is ;not ;only ;important ;to ;the ;value ;of ;your ;residence, ;but ;it ;also ;is ;a ;factor ;included ;in ;the ;total ;deduction ;consideration. ;The ;excess ;of ;construction ;cost ;over ;the ;increase ;in ;the ;value ;of ;your ;residence ;is ;deductible. ;Also ;deductible, ;are ;the ;pool’s ;maintenance ;costs ;that ;are ;necessary ;to ;operate ;the ;pool ;for ;medical ;purpose ;each ;year. ;These ;costs ;are ;deducted ;in ;the ;year ;in ;which ;the ;expenses ;are ;paid ;for, ;that ;exceeds ;10% ;of ;your ;adjusted ;gross ;income. ;Your ;current ;year’s ;medical ;expense ;of ;$14,000 ;is ;included ;in ;the ;total ;potential ;allowable ;deduction, ;calculation ;for ;total ;as ;follows:

$59,000 ;($45,000 ;+ ;$14,000) ;- ;5000 ;- ;$7,000 ;($70,000 ;* ;10%) ;= ;$47,000

Therefore, ;all ;aspects ;considered, ;option ;1 ;would ;provide ;a ;total ;potential ;allowable ;deduction ;of ;$47,000 ;as ;medical ;expense ;in ;the ;year ;of ;construction ;and ;future ;maintenance ;costs ;as ;incurred. ;

Option ;2: ;

The ;second ;option ;available ;to ;you ;is ;to ;construct ;a ;more ;attractive ;a ;lavish ;pool, ;costing ;a ;total ;of ;$70,000. ;This ;particular ;pool ;would ;increase ;the ;value ;of ;your ;residence ;by ;$15,000, ;however ;the ;extra ;increase ;in ;value ;over ;the ;basic ;pool ;cost, ;of ;$10,000, ;would ;not ;be ;considered ;deductible. ;Also ;not ;deductible ;would ;be ;any ;costs ;incurred ;for ;landscaping, ;lighting, ;architectural ;features ;of ;any ;built ;enclosure, ;etc., ;or ;any ;expenses ;other ;than ;maintenance ;costs ;that ;directly ;assist ;in ;the ;upkeep ;of ;the ;pool ;as ;a ;medical ;necessity. ;Any ;qualifying ;maintenance ;cost, ;similar ;to ;option ;1, ;can ;be ;deducted ;in ;the ;amount ;that ;exceeds ;10% ;of ;your ;adjusted ;gross ;income. ;Again, ;similar ;to ;option ;1, ;your ;previous ;medical ;expenses ;that ;you ;have ;paid ;this ;year ;of ;$14,000 ;are ;included ;in ;your ;total ;potential ;medical ;deduction, ;the ;calculation ;for ;total ;as ;follow:

$59,000 ;- ;$15000 ;(increase ;in ;value ;of ;home) ;- ;$7,000 ;($70,000 ;* ;10%) ;= ;$37,000

Therefore, ;all ;aspects ;considered, ;option ;2 ;would ;provide ;a ;total ;potential ;allowable ;deduction ;of ;$37,000 ;as ;medical ;expense ;in ;the ;year ;of ;construction ;and ;future ;maintenance ;costs ;as ;incurred.

Option ;3:

The ;third ;and ;last ;option ;that ;we ;present ;you ;with, ;unlike ;the ;first ;two ;options, ;which ;recover ;your ;medical ;cost ;in ;the ;year ;that ;they ;are ;incurred, ;is ;electing ;to ;depreciate ;the ;total ;cost ;of ;the ;swimming ;pool ;over ;the ;span ;of ;seven ;years. ;This ;seven ;years ;allocation ;is ;the ;maximum ;allowable ;time ;span ;set ;forth ;by ;the ;IRS. ;The ;amount ;used ;as ;your ;depreciation ;base ;is ;the ;same ;regardless ;of ;your ;choice ;to ;build ;either ;a ;basic ;or ;more ;costly ;pool. ;This ;means ;that ;if ;you ;were ;to ;construct ;the ;basic ;pool, ;your ;expenditure ;of ;$45,000 ;would ;be ;recovered ;over ;the ;seven ;years. ;Your ;tax ;treatment ;would ;be ;the ;same ;concerning ;the ;construction ;of ;the ;expensive ;pool ;costing ;$70,000. ;

Conclusion: ;

We ;suggest ;that ;Ms. ;Shelton ;build ;the ;basic ;pool ;and ;deduct ;that ;expense, ;up ;to ;$47,000 ;in ;the ;year ;the ;pool ;is ;built ;and ;in ;the ;future, ;deduct ;maintenance ;expenses. ;We ;believe ;this ;is ;the ;best ;option ;as ;it ;shows ;that ;the ;pool ;is ;primarily ;used ;for ;medical ;reason ;and ;there ;is ;no ;personal ;motivation ;involved ;in ;considering ;the ;extra ;costs ;that ;may ;be ;incurred. ;In ;our ;opinion, ;the ;tax ;treatment ;presented ;in ;option ;1 ;would ;be ;the ;most ;acceptable ;by ;the ;IRS ;without ;raising ;any ;concerns ;for ;potential ;disputes. ;