I really need help making a memo. Don't know how to make one.

If a women is transgender and had a reassessment surgery and she paid out of pocket $21,741 and her insurance did not cover it. Is there any way she can deduct these expenses as itemized deduction. Can she deduct it in her schedule A. This lady is married and has 3 kid and she was diagnose with gender identity disorder. this condition is recognized in the DSM-IV as a mental disorder. Can she deduct it in medical expense deduction under internal revenue code 213