Peggy had been a heavy tobacco user until she joined the Norwood Tobacco Free Program. She had spent a substantial amount of money on nicotine patches and other nonprescription treatments without much success. Her father recently died from lung cancer, and his death made her realize that to kick the habit she would need to get professional help before her smoking created serious medical problems. While she is very pleased at being tobacco free for the first time in 10 years, she is wondering whether any of the vast amounts spent on the cure are deductible.