Final answer:
Claire's payment towards her friend's medical bills is generally not tax-deductible because it's a personal expense. A deduction might be possible if made as a charitable contribution in specific conditions, but typically contributions to individuals aren't tax-deductible.
Step-by-step explanation:
If Claire helped pay for her friend's medical bills, and assuming there is no written agreement for repayment, Claire cannot typically deduct this payment on her individual income tax return as it is considered a personal expense. The Internal Revenue Service (IRS) generally does not allow deductions for personal, living, or family expenses.
However, if Claire made the payment directly to the medical institution, she might be able to claim it as a charitable contribution if the friend in question qualifies under certain provisions, such as significant financial hardship or establishing a qualified fund. In most cases, though, charitable contribution deductions require that the contributions are made to qualified organizations rather than individuals. Additionally, if the friend is unemployed, Claire's financial help could not be considered an unemployment assistance program that is tax-deductible.