Are you even reading my answers?
The only part of the pool that is a deductible medical expense is any EXTRA cost that is specifically due to a medical condition. That might include an accessibility lift device, or a paved wheelchair path to access the pool, or some other cost that is individual to your circumstances. You would need to show these costs separately on your contract or invoice, and be able to prove to the IRS if audited, that this was an extra cost caused by your medical condition.
The rest of the cost counts as a home improvement and is not a deductible medical expense. Home improvements add to the value of your home and might reduce your capital gains tax when you sell, but are not deductible now. Appraisals have nothing to do with it. You add the cost of the improvement, to the cost you paid for the home, along with any other improvements you have made such as new roof, new furnace, etc. This is only important when you sell the home.
