Medical vs employment expenses

My Client is a commercial pilot and he needed to pay for the eye exam and aviation medical exam to keep his license. Will this be considered as medical expenses or employment expenses.

The annual medical is deducted on line 212 (now 21200) Annual union, professional or like dues

Question is, are these employment expenses or medical expenses? He need this medical exam to keep his pilot license.

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Suggest you review the guide as claiming it in both areas may be acceptable. Claiming it as a business expense may not exclude it from a medical claim.