First, I know about the 7.5% AGI floor for medical deductions in 2018 (scheduled to go to 10% of AGI in 2019). We are above the 7.5% AGI floor.
Our doc has recently transferred to a concierge practice. The monthly fee covers everything he will do for us, including house visits at any hour (yes, I am sure of this). Of course, things he doesn't do such as major surgery, would be billed as usual through our insurance (you would be surprised at some of the things that are called surgery, that could be done in his office, and would be covered by his monthly fee).
My question: Is all of our fee deductible or do I have to estimate the value of the services he actually provides and deduct only that amount?