Ron, who lives in Phoenix, has a chronic heart problem. He flies to Rochester, Minnesota, several times each year for checkups and treatment at the Mayo Clinic, which has one of the most highly rated heart treatment programs in the United States. He can get better medical care at Mayo Clinic than he can get anywhere else. Since he is already in Rochester, each trip he visits his two children, who live there with his ex-wife. Is Ron justified in deducting the cost of his airline tickets and his lodging in Rochester as a medical expense?

a. No, since Ron is making it a personal trip as well, this amount may not be included as a medical expense.

b. Yes, since Rons travel to Rochester is primarily for the medical care he may deduct the travel costs as a medical expense.

c. Ron may deduct the cost of his airline tickets but not his lodging since he can easily stay with his ex-wife in Rochester. The expense of lodging is unnecessary and therefore cannot be included as part of the medical expense.