Betty Jo Harris lives in Maine with her son Rick and husband Walter Reed. Rick has Lou Gehrig's disease. Rick's physician encourages Betty Jo to go to a Caregivers of Lou Gehrig's disease conference at the Mayo Clinic in Rochester, Minnesota, so she can learn how to better take care of Rick. Betty takes the advice and flies to Rochester. Besides the cost of the plane ticket, Betty Jo incurs the following types of expenses: meals, lodging, phone calls home, dry cleaning (she dumped her taco salad on her lap at lunch), and conference registration fees. The leading speaker at the conference suggested that caregivers take their patients to destinations in warm climates to improve their state of mind and general condition. When Betty returns home, she arranges a two-month trip (January and February) to the Bahamas for Rick and herself. One week after they have arrived in the Bahamas, Rick's father, Walter, arrives and stays for a couple of weeks. Advise Betty Jo as to whether any of these expenses are deductible as medical expenses.