You are complicating that which is really simple. Of course, the way the IRS pubs are written don't make it easy. But it's really this simple:
What you pay for medical insurance, and what you pay out of your pocket for medical care are deductible medical expenses. Period. End of story.
You can call your out of pocket a co-pay if you want. But whatever you call it, *YOU* paid it, and it's deductible as a medical expense. Period.
