Final answer:
Payment for nicotine patches is typically not a deductible medical care expense, while payment for prescription medication, expenses related to dental treatment, and costs associated with eye examinations are usually considered deductible.
Step-by-step explanation:
The question asks which of the listed expenses is typically not a deductible medical care expense if the taxpayer meets the applicable threshold.
Among the options given, payment for nicotine patches is generally not considered a deductible medical care expense, as they are categorized under 'Other goods and services' which includes tobacco and smoking products.
This is because nicotine patches are designed to assist with smoking cessation rather than directly treating or preventing a medical condition.
On the other hand, payment for prescription medication, expenses related to dental treatment, and costs associated with eye examinations are typically considered deductible medical care expenses as they directly relate to the diagnosis, cure, mitigation, treatment, or prevention of disease, and therefore meet the definition of medical care expenses.