Ruth and Mark Cline are married and plan to file a joint
2013 income tax return. Among their expenditures during 2013
were the following discretionary costs that they incurred for the
sole purpose of improving their physical appearance and selfesteem:

Face-lift for Ruth, performed by a licensed surgeon $5,000

Hair transplant for Mark, performed by a licensed surgeon 3,600

Disregarding the adjusted gross income percentage threshold,
what total amount of the aforementioned doctors’ bills may be
claimed by the Clines in their 2013 return as qualifying medical
expenses?

(a) The requirement is to determine the amount that
can be claimed by the Clines in their 2013 return as qualifying
medical expenses. No medical expense deduction is allowed for
cosmetic surgery or similar procedures, unless the surgery or
procedure is necessary to ameliorate a deformity related to a
congenital abnormality or personal injury resulting from an accident,
trauma, or disfiguring disease. Cosmetic surgery is defined
as any procedure that is directed at improving a patient’s appearance
and does not meaningfully promote the proper function of
the body or prevent or treat illness or disease. Thus, Ruth’s facelift
and Mark’s hair transplant do not qualify as deductible medical
expenses in 2013.