There does not seem to be a resource that would justify claiming the furniture you had to purchase as a qualified medical expense.
Unless some of the items were considered to be medical equipment that is required for the care of your wife, the furniture would be considered to be a personal use item and would not be deductible.
The following excerpt from IRS Publication 502, Medical and Dental Expenses explains when a personal use item may be deductible:
Personal Use Items
You can't include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental disability or illness. For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense.
In order to accommodate an individual with a physical disability, you may have to purchase an item ordinarily used as a personal, living, or family item in a special form. You can include the excess of the cost of the item in a special form over the cost of the item in normal form as a medical expense. See Braille Books and Magazines under What Medical Expenses Are Includible, earlier.
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