Over the last year Mary purchased a variety of birth-control devices. She tried birth-control pills as prescribed by her physician but did not like the side effects. She also tried the contraceptive sponge, a diaphragm, and condoms, all of which are available without a prescription but were recommended by her doctor as possible substitutes for birth-control pills with fewer side effects. Mary is interested in understanding to what extent, and under what circumstances, such items qualify for a medical expense deduction. She understands the 10 percent AGI floor and the itemized deduction requirement so there is no need to address those issues.