Pre paid medical expense rule?

Hello,

my wife is going through IVF. We purchased a bundled package for the IVF. This was paid in full with a combination of cash, credit and a personal loan in December 2024. The IVF started in January 2025 and could continue throughout the year. As part of the package, we had to pay in full before the IVF was started. We did receive a receipt for payment of the package. Can we deduct this as a medical expense on our 2024 tax return? I read pub 502 that says “You can include only the medical and dental expense you paid this year, but generally not payments for medical or dental care you will receive in a future year.” But I am not sure how this is interpreted by the irs. This was not a payment on an account, it was accepted as paid in full.

The total paid is greater than 7.5% of our AGI and we also have mortgage interest and state/local taxes that we would include if itemizing to make it all worth it.

thanks

floyd