Choice "C" is correct. Transportation to physician's office for required medical care is a deductible medical expense for tax purposes.
Choice "a" is incorrect. Vitamins are not deductible.
Choice "b" is incorrect. Health club dues paid on a membership for general health care are not deductible. In order for the dues to be deductible, the membership would need to be recommended by a physician for a specific illness.
Choice "d" is incorrect. Premiums paid for insurance that covers the expenses of medical care are deductible as medical expenses, including Medicare B premium payments and any voluntary premiums for Medicare A.