Dan, a self$-$employed individual taxpayer, prepared his own income tax return for the past year and has asked you to check it for accuracy. Your review indicates that Dan failed to claim certain business meals expenses. Assume Dan elects to itemize deductions.

How are the business meals expenses reported on a tax return?

of the business meals expenses in this situation are deductible

$.$

Will the correction of this omission affect the amount of medical expenses Dan can deduct?