Both T/P's died in 2024 - had following expenses RE: Medical transport?

1.  Transported 90 yr old wife disabled (S) to see her dying husband in hospice. - $303

2.  Ambulance transported (S) to rehab center. - $275

3.  Transported (S) to her son's home for final care. - Not a licensed caregiver or facility. - $275

All out of pocket expenses not reimbursed by health insurance.

Any of these items listed above deductible on S-A of their final 1040? - Note there is no Estate return.

IMO - #2 only.