You can also deduct medical expenses you paid for someone who would have qualified as your dependent except that the person did not meet the gross income or joint return test. Nursing home expenses are allowable as medical expenses in certain instances.If you, your spouse, or your dependent is in a nursing home or home for the aged, and the primary reason for being there is for medical care, the entire cost, including meals and lodging, is a medical expense for purposes of the tax deduction.ou can also deduct medical expenses you paid for someone who would have qualified as your dependent except that the person did not meet the gross income or joint return test. Nursing home expenses are allowable as medical expenses in certain instances.
âIn conceptual art the idea or concept is the most important aspect of the work. When an artist uses a conceptual form of art, it means that all of. the planning and decisions are made beforehand and the execution is a perfunctory affair. The idea becomes a machine that makes the art. â. âSol LeWitt.
However the foregoing issues are to be resolved, it can be recognized that the emphasis of Conceptual art is on ideas, not objects (in the common sense); on conception, not perception; on things to be intellectually apprehended and thought about, not to be seen and felt.