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.
Bryophytes, the mosses, liverworts and hornworts, are the most primitive terrestrial plants surviving today. Many fossils of plants long extinct bear features similar to the modern Bryophytes, particularly, their lack of vascular systems. Based upon genetic analysis, it seems that liverworts are the most primitive of the three kinds, and mosses the closest relatives to vascular plants. Bryophytes are the second largest group of land plants in the world today with over 20,000 species.