Loving spouses Timmy and Tammy were so convinced that they never ever wanted to have kids that Timmy had a vasectomy back in 2016. Of course, they later changed their minds and so Timmy had a vasectomy reversal in early 2020. Soon after that, however, Tammy was told by her doctor that she would be at very serious health risk if she tried to carry a baby to term in other words, Dont!, says the doctor (emphatically). On February 1, 2020, Rich Uncle conveniently died, leaving Timmy and Tammy $1 million. Having no medical insurance that would cover extraordinary fertility treatments, they decided to use part of that windfall to make an IVF baby even though it also would require a surrogate (gestational carrier) on account of Tammys doctors advice. Here are the total out-of-pocket expenses Timmy and Tammy incurred (and paid) for having their blessed event on December 30, 2020:

$7,000 Timmys vasectomy reversal

$2,500 doctor and lab fees for preliminary consultation(s) and workup

$7,500 basic IVF lab fee

$16,000 egg retrieval (Tammy), fertilization (Timmy), and implantation (surrogate)

$18,000 all-in surrogate medical expenses (gestation & delivery)

$40,000 surrogate fee

$7,500 agency fee (surrogate finder/arranger)

$4,000 state law-required surrogate criminal background check and psychological testing / monitoring services

$4,000 prescription pharmaceuticals

$18,000 attorneys fees for preparation of surrogate contract, liability and other waivers, establishment of parentage documents, etc.

490 miles personal car trips to doctors, hospitals, IVF lab, etc. On these facts, what total amount, if any, is eligible to be entered into your tax return preparation software as medical expenses for Timmy and Tammys 2020 MFJ return? (Ignore the % of AGI floor)