Could you help me, please answer this issue:

Howard Achynees lives in a retirement assisted living community. He is not chronically ill, but he does regularly need and receive medical services from the facility. He pays $3,730 per month, which includes all services, including medical. While Howard does not receive luxurious or extraordinary optional services, his regular needs are met on a daily basis via this community. Howard received a statement at the end of the year from the assisted living community which confirms his monthly payments of $3,730 per month. All of these payments came from him and were not subsidized by insurance or any government programs. In addition, this statement highlighted the following pieces of information:

• The average monthly payment by residents of this assisted living community equaled $3,388.
• For the year, medical expenditures accounted for 32.81% of the assisted living community's total costs.
• For the year, the present value of residents' expected future use of the community's medical facilities (compared to the present value of the total expected future costs of operating the community) was 44.47%.

Howard is not sure how to interpret the information contained within this statement and is questioning how much he is allowed to deduct on his tax return for the year.

Formulate an answer that legally produces the best result for taxpayer.