On Fri, 23 Jul 2010 15:25:32 GMT, notbob wrote:

If you, or she, has good insurance and a good doctor, many of these
expenses can be "prescribed" and covered.

Excellent point. My wife had frequent pain in her hip area from a
cyst / calcium bone spur (?) growing on her hip.

After surgery she needed long term use of a spa, daily.

The doctor wrote a script for the spa, with a detailed letter. We
bought a spa and it qualified for a tax write off.

OP "should" have his friend discuss this with the doctor.