My senior citizen severely disabled client has a 2.2 million residence in Berkeley hills.   She installed a $13K electric staircase necessary to enable her to go up a flight of stairs.  The question is...how much would the staircase increase the FMV of the house?  My guess is nothing significant.  It might even reduce the value.  What millennial couple would want a house with an electric staircase?

I'm projecting a $2500 saving in taxes ( she isn't wealthy other than her residence)  if she takes the total $13K as a deduction.  How would you handle this situation?

BTW real estate in Berkeley hills are raising astronomically..(8+% per Zillow)...so again I don't think $13K improvement will have any affect on FMV.