Please state if it true/false:

1. Contact lens insurance premium cost will not qualify as a medical expense itemized deduction. 2. A taxpayer places a parent in a nursing home for personal or family reasons other than the need for medical care. The cost of the care, including meals, will qualify for the medical expenditure itemized deduction as long as the nursing home is fully licensed by the jurisdiction within which the nursing home is located. 3. Vitamin pills taken daily for general health are a qualified medical expense. 4. Estate taxes, gift taxes, and state inheritance taxes are not deductible for federal income tax purposes. Investment interest expense may be deducted only to the extent of gross investment income and interest that cannot be deducted because of this limitation is carried over to the next tax year and treated as having been paid in that year