Chris and Pat Brown were married for over twenty years when their son Thomas was born. It was a slightly premature and difficult birth and Thomas was hospitalized for two weeks before they were allowed to take him home due to chemical pneumonia (caused by aspiration of fluid during birth). Thomas has developed more slowly than most children and has had specialized speech therapy and special education classes since he was four years old. Thomas has been diagnosed by specialists and his pediatrician as dyslexic and attention deficit disorder afflicted and is currently taking assorted prescription medications to help ameliorate his symptoms. Drugs and other medical expenses are covered by the Brown’s medical plan. Medical insurance is provided by Pat’s employer. Pat’s share of the cost for medical insurance is $450 per month. His Company does not offer a medical spending account option so Pat’s share is paid in after-tax dollars. Thomas is now eight and is about two years behind his peers in developing reading, math, writing, and social skills. His parents have determined that he needs a more focused, specialized and aggressive academic program and have arranged for him to enter a special private school this fall. Tuition for the school is $1,800 per month (nine-month school year) plus other fees and charges of $9,400 for the 2021 school year. Chris works part-time for the county parks and recreation department and makes about $19,500 per year. Pat is an electrical engineer and makes about $105,000 per year. In addition to the costs discussed above, the couple paid $8,500 in qualified home mortgage interest, $2,500 in property taxes and made $1,500 in charitable contributions in 2021.

Identify the major tax issue or issues above the case. Provide some queries that can be made to do the tax research.