Regarding the eligibility of the cost including installation of an air exchanger that also functions as an air purifier and that operates only with a Hepa filter, CRA stated:
[T]he fact that a piece of equipment has the dual function of being an air exchanger as well as an air purifier would not automatically exclude it from paragraph 5700(c.1) … . However, if an air exchanger and an air purifier are two separate devices that could be purchased separately … only the cost of the air purifier could be allowable