Which of the following statements is not true?

a. A taxpayer can deduct medical expenses incurred for members of his family who are dependents.

b. The AGI threshold for deductible medical expenses is 7.50%

c. Deductible medical expenses include long-term care services for disabled spouses and dependents.

d. Transportation costs for medical purposes could include such items as cab, bus, or train fares, as well as expenses for a personal auto.