Joe Smith was divorced in 2013. He has a son, Max, by this marriage who is in the custody of his ex-wife. Max Smith is 14 years old, 59, 140 lbs., with brown hair and brown eyes. Max has a history of emotional disturbances and has seen a psychiatrist over the years for this problem. Over the past year, Max has become very disturbed and violent to the point where he needs to be sent to a special school in New York City for problem children. The cost of this school is $2,000 per month which is paid for by Joe. Joe would like to determine whether he is entitled to the medical expense deduction for the cost of sending his son to this special school.

What are the tax issues in this case?