A taxpayer is single and 54 years old. This taxpayer participates in an employee-sponsored, high-deductible health plan at their job and contributes to a health savings account (HSA), which their employer matches. During the 2020 tax year, the taxpayer pays $1,450 for medical appointments, $650 for prescriptions, $550 for a health club membership and $375 for elective cosmetic surgery. Is this the amount of the taxpayer's expenses that may be excluded from gross income as qualified medical expenses