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.
The Protista Kingdom consists of unicellular lifeforms (lifeforms with only one cell) who have a nucleus. The primary difference between protists and monera is that protists are more complex, having a nucleus. Many protists appear to be both plant and animal. Like plants, they are green, and can create their own food. However, like animals, they have moving body parts and are able to move around their environments. You can see why scientists no longer classify living things into two kingdoms.