kyrie, an nba point guard, is advised by his physician to install a jacuzzi in his residence since he is afflicted with a back problem incurred after years of running up and down the court. the cost of installing the jacuzzi is $6,500. he installs the jacuzzi in january of 2021, and it increases the value of his residence by $3,500. disregarding the limitation based on adjusted gross income, how much of the cost of the jacuzzi may kyrie take into account in determining his medical expense deduction for 2021?