Magnus has been divorced from his wife, Irina, for three years. In the divorce, Magnus lost custody of the two children he fathered and one adopted child. Irina has moved to Russia to be close to her parents. Magnus misses having children, so he pays for in vitro fertilization of his sperm with two anonymous donors’ eggs and has the resulting embryos carried by women, unrelated to him, who give birth to the two children. Can Magnus take the costs for these procedures as a medical expense?