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 the kingdoms of eukaryotes, including Protista (Protoctista), Fungi, Plantae and Animalia, are placed in the domain Eukarya. The large molecular differences between the majority of prokaryotes in the kingdom Monera and the archaebacteria warrants a separation based on categories above the level of kingdom.. The five-kingdom system of classification for living organisms, including the prokaryotic Monera and the eukaryotic Protista, Fungi, Plantae and Animalia is complicated by the discovery of archaebacteria.