Complete appropriate research, using primary authoritative sources to compile two documents: (1) a research memo (internal memo) appropriately summarizing the results of the tax research to your partner-in-charge, and (2) a client letter (external memo) responding to the client’s inquiry. 

Research problem: Cliff, who has a killer sweet tooth, decided he wanted to work on losing weight this year. He joined NutriSystem to enable him to have a healthier diet. The cost of the program was $59 per month plus $100 per week for meals. Can Cliff deduct these expenses?