Tom Pearson has a child who has emotional and disciplinary disorders. On the advice of a psychiatrist, Tom enrolls his son in a boarding school in Texas that specialized in college preparatory education for children with certain disabilities. In a few weeks, the school asks Tom to remove his son because he is disruptive. The school psychiatrist advises Tom to transfer his son to a therapeutic wilderness program operated by a school in Utah. The school sets up individualized therapeutic programs that allow students to progress in their skills, group participation, and behavior and attitude. The objective of the program is to help students recognize the results of their behavior choices and to encourage them to try different coping systems. The son attends the program and his mental health improves. Please explain if the costs of attending the program in Utah are deductible by Tom as medical expenses.