Can I deduct my new safety shower? Was $12000.00 to make bathing safer.

Perhaps, but only if a medical doctor certifies (preferaby in writing and in your tax files) that such equipment if necessary to alleviate a disease or condition that you have.

The IRS says

"Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and for the pur-pose of affecting any part or function of the body. These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. They include the costs of equipment, supplies, and diagnostic devices needed for these purposes.

Medical care expenses must be primarily to alleviate or prevent a physical or mental disability or illness. They don't include expenses that are merely beneficial."

and

"You can include in medical expenses amounts you pay for special equipment installed in a home, or for  improvements, if their main purpose is medical care for you, your spouse, or your dependent."

Both quotes are from IRS Publication 502 at https://www.irs.gov/pub/irs-pdf/p502.pdf.