However, if a child's medical condition is attention deficit hyperactivity disorder (ADHD) and, although diagnosed by a doctor, the child attends a school for the musically talented--with only a general program to address the challenges of ADHD--chances are the IRS will challenge the tuition's deductibility.
Monerans are the most primitive kingdom. Monerans are all prokaryote and are all single-celled! Protists are also single celled (according to a growing consensus) and are all eukaryote. Image from W.H. Freeman and Sinauer Associates, used by permission.
All living things are categorized into two main groups such as prokaryotes and eukaryotes. Bacteria, which belong to the Monera kingdom, are a well-known prokaryotic organism. In 1970, a new organism was identified, and it was different from bacteria as implied in DNA analysis. So, later this classification was changed as Eubacteria, Archaebacteria and Eukaryota.