John accompanied his wife, Ling, on a business trip to San Diego because Ling is paralyzed from the waist down and confined to a wheelchair. John was not associated with Ling’s business directly, but he performed services such as helping Ling overcome architectural barriers, carrying Ling’s luggage, facilitating security inspections of Ling at airports, and helped Ling board the airplanes. What is the tax treatment of the incremental expenses for John accompanying Ling on the trip?