1. Maggie could not conceive a child using natural means, so she sought out a woman who would donate an egg to be surgically implanted in Maggie. Which of the following items are deductible by Maggie in her process to find an egg donor?

1. Payment to search firm to find donor candidates.
2. Payment to Maggie's attorney.
3. Payment of a fee to the egg donor.
4. Payment to medical staff to run physiological and psychological tests on the prospective donor.

Please add tax law primary and secondary source

used to solve the case