Michael has always been overweight, and now he has decided to do something about it. He recently read in a news story that the IRS allows a medical expense deduction for the cost of certain weight reduction programs. He scheduled an appointment with his doctor to discuss enrolling in the clinic's weight reduction program and mentioned that he was happy that he would be able to deduct the cost. His doctor, who was familiar with the IRS's position, informed Michael that he was 10 pounds below the weight considered obese under the IRS guidelines and would not be able to take the medical expense deduction. Michael scheduled another appointment and proceeded to eat much more than usual for the next month. He returned 20 pounds heavier than at the first appointment and joked with the doctor that he now qualified for the medical expense deduction. Discuss whether Michael is justified in deducting the cost of the weight reduction program.