Did she wake up one morning and find herself severely disabled?  How was she getting up the stairs before that?  Those aren't my questions, but those might be the questions of an IRS auditor.  (I've already told the story about the one who wanted proof that donations to the Catholic church are deductible.)  

Clients here in Phoenix, where prices are only increasing by 20%, modified their house, mostly at VA expense, a few years ago for a handicapped resident.  When the house was sold last month, the modifications were removed on the advice of the Realtor who thought they added no value and limited marketability.  

Is there any salvage value or is this a permanent installation?