LO.9 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. On each trip, he visits his two children, who live in Rochester with his ex-wife. Is Ron justified in deducting the cost of his airline tickets and his lodging in Rochester as a medical expense?

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