The Kanderdashians incurred the following expenses: payment to the fertility clinic for locating the egg donor, payment to the fertility clinic for lab services to fertilize the egg and implant the egg into Kimberly, payment to the egg donor, payment for medical and genetic testing for the donor and embryo, medical insurance for the egg donor during and after the procedure, and payment to an attorney for legal fees associated with an agreement with the egg donor to donate an egg. The Kanderdashians have approached you regarding whether or not any or all of these expenses are deductible