As Mistys tax preparer, you are aware that Misty could deduct the total cost of gasoline used in her car, as long as the cost is associated with a qualified medical reason. Which transportation-related medical cost is generally not deductible on a standard tax return in 2022?

a) Mileage.

b) The taxpayers gasoline cost.

c) The taxpayers child transportation expense (who received medical care).

d) The taxpayers quarterly automobile repairs and oil change costs.