Which of the following is not a deductible medical expense?

a. Incorrect. Fees to a chiropractor qualify because they are paid to a medical practitioner.

b. Correct. The cost of teeth-whitening treatments is not deductible because it is viewed as a cosmetic procedure not required to fix a medical condition.

c. Incorrect. The cost of a prescribed smoking cessation program is deductible because it treats a medical condition (smoking addiction).

d. Incorrect. As long as the principal reason for the nursing home stay is for medical reasons, the full fee, including amounts for lodging, and meals, is deductible.