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.
Moneran: Moneran, any of the prokaryotes constituting the two domains Bacteria and Archaea. The monerans are distinct from eukaryotic organisms because of the structure and chemistry of their cells. As prokaryotes, they lack the definite nucleus and membrane-bound organelles (specialized cellular parts) of eukaryotic cells.