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Here is an exert from a Private letter Ruling regarding IVF and donor costs.
You have represented that you will pay the fee to the donor, the fee to the agency that procured the donor, the donor’s medical and psychological testing expenses, the insurance for post-procedure medical or psychological assistance to the donor, and the cost of the legal contract between you and the donor, in order to enable you to obtain a donated egg for implantation into your body. Because these costs are preparatory to the performance of your own medical procedure, the expenses are medical care for purposes of § 213
Based on this I would say most of the donor costs would qualify as medical expenses.
I would exclude the per diem costs but the other costs seem to fit under the category of being preparatory to the performance of a medical procedure (medical care for purposes of Section 213). It is aggressive but not unreasonable.