Magnus has been divorced from his wife, Irina, for three years. In the divorce, Magnus lost custody of the two children he fathered and one adopted child. Irina hsa moved to Russia to be close to her parents. Magnus misses having children, so he pays for vitro fertilizatino with his sperm of two anonymous donor' eggs and has the resulting embryos carried by women unrelated to him who give birth to two children. Can Magnus take the costs for these procedures as a medical expense? Please give a primary source such as a court case, a ruling, letter ruling, or revenue procedure document that supports the answer.

Subject is Accounting as there is not a Tax subject to select.