Which of the following is a true statement?

A) A taxpayer can deduct medical expenses incurred for members of his family who are dependents.

B) A taxpayer can deduct medical expenses incurred for a qualified relative even if the relative does not meet the gross income test.

C) A divorced taxpayer can deduct medical expenses incurred for a child even if the child is claimed as a dependent by the former spouse.

D) Deductible medical expenses include long-term care services for disabled spouses and dependents.

E) All of these are true.