Taxpayer was an attorney practicing in Minnesota. By the age of 43 he had suffered four heart attacks. A heart specialist advised him to spend the winter season in a warm climate. Accordingly, he spent December, January, and February in Orlando, Florida. For each month he paid $2,000 in rent. If he itemizes, may Taxpayer deduct the $6,000 of rent payments ($2,000 in the first year, $4,000 in the following year) as a medical expense?