How do I deduct unreimbursed medical costs from the 1099 MISC income from my fixed indemnity health plan?

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Per Office of Chief Counsel Internal Revenue Service Memorandum, Number: xxxxxxxxx, Release Date: 5/12/2017, PRESP-104172-17: if a fixed indemnity health plan with premiums paid on a pre-tax basis through a section 125 cafeteria plan paid $200 for a medical office visit and the covered individual’s unreimbursed medical costs as the result of the visit were $30, $30 would be excluded from gross income under section 105(b) and the excess amount of $170 would be included in gross income.